Plan for financial economic activity- one of the main internal documents that state and municipal institutions develop, approve and use in the process of generating income and expenses. How to draw up a FCD Plan, what are the features of PFC management from the point of view of organizing accounting and reporting of an institution, is specified in this article.

Requirements for the plan of financial and economic activity

The need to develop a plan for the financial and economic activities of the institution, as well as ensure its openness and accessibility, is enshrined in the norm of subparagraph 6 of paragraph 3.3 of Article 32 federal law dated January 12, 1996 No. 7-FZ "On non-profit organizations". It also follows from the text of this norm that the procedure for developing the PFCD of an institution is approved by the founder in accordance with the requirements established by the Ministry of Finance of Russia.

General rules drawing up and approving the FCD Plan of a state (municipal) institution are established by the Requirements for the plan of financial and economic activities of a state (municipal) institution, approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n (hereinafter - Requirements No. 81n). At the time of writing, the latest changes to Requirements No. 81n were made by order of the Ministry of Finance of Russia dated December 27, 2013 No. 140n. At the same time, in Requirements No. 81n:

• a number of technical adjustments were made due to changes in the terminology of the Budget Code of the Russian Federation;
• an additional rule has been introduced obliging to detail in the CFD Plan the total amount of expenses of a budgetary institution for the purchase of goods, works, services;
• included the requirement to reflect in column 4 of the PFCD information about the capital construction object (this condition came into force on January 1, 2015, that is, it should have been taken into account when drawing up the financial and economic activity plan for 2015).

Sectoral and departmental authorities (ministries and services) develop and approve additional requirements for PFCD of subordinate institutions, taking into account industry specifics, which are mandatory for use by institutions in the relevant field of activity. In addition, specific requirements for the plan of financial and economic activities of the institution may be established by the authorities state power subjects of the Russian Federation and local governments.

The founder has the right to provide for additional detailing of the indicators of the financial and economic activity plan established by general requirements to PFCD, including approve standard form FHD plan. In addition, the founder may set deadlines for the approval of the financial and economic activity plan, which will ensure the activities of institutions on the basis of the FCD Plan from the very beginning of the next financial year.

Drawing up and application of the FCD Plan

The plan of financial and economic activities of the institution is drawn up:

• for a financial year - if the law (decision) on the budget is approved for one financial year;
• for the financial year and planning period- if the law (decision) on the budget is approved for the next financial year and planning period.

In the second case, it is assumed that the PFCD indicators are annually updated and re-approved during the planning period. If the institution uses in the next year the last year's balances of subsidies for the state (municipal) assignment, it is necessary to reflect in the CFD Plan the volumes of planned payments, the source of financial support for which are such balances of subsidies. In this situation, the financial and economic activity plan of the institution must also be re-approved.

It should be borne in mind that paragraphs 21 and 22 of Requirements No. 81n establish various schemes for approving plans for financial and economic activities (both in the original version and revised ones) for budgetary and autonomous institutions:

• The PFCD of an autonomous institution is approved by the head of the institution based on the conclusion supervisory board autonomous institution;
• The PFD of a budgetary institution is approved by the founder, however, the founder may grant the right to approve the PFD Plan to the head of the institution itself.

In accordance with the plan of financial and economic activities, institutions use:

• subsidies for the fulfillment of state and municipal assignments (including carry-over balances of subsidies);
• subsidies for other purposes;
• funds from the provision of paid services;
• receipts from other sources permitted by the legislation of the Russian Federation.

Structure of PFCD

Requirements No. 81n define the structure of the FCD Plan and general recommendations grouping and detailing data. At the same time, Requirements No. 81n contain indications for the generalization of data on aggregated groups of income and expenses. In particular, planned indicators are formed, at least in the context of the following types of payments (of course, if the institution makes payments of one or another group):

• wages and accruals on wage payments;
• payment for communication services, transport services, utilities;
• rent for the use of property;
• payment for property maintenance services;
• other services;
• gratuitous transfers to state and municipal organizations;
• benefits for social assistance to the population;
• acquisition of fixed assets, intangible assets, inventories;
• acquisition valuable papers(for state (municipal) autonomous institutions, as well as state (municipal) budgetary institutions in cases established by federal laws);
• other expenses;
• other payments not prohibited by the legislation of the Russian Federation.

At the same time, the founder may provide for detailing the planned indicators for payments to the level of groups and articles of KOSGU, and for the group "Receipt of non-financial assets" - indicating the group code of KOSGU.

In addition, when organizing accounting for income and expenses of an institution, it is necessary to take into account the needs of accounting records. In the form of the Report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737), the itemization of income and expenses of more than low level. So, for example, expenses under the KOSGU code 210 are disclosed in the reporting under separate sub-items (211, 212 and 213). Therefore, in the author's opinion, it is advisable to focus on the structure of the form of the specified Report when forming the structure of the FCD Plan.

If an institution is allocated subsidies for other purposes, as well as subsidies for capital investments in capital construction objects of state (municipal) property or the acquisition of real estate objects in state (municipal) property, in addition to the PFCD, one more document is drawn up - Information on operations with targeted subsidies, provided to a state (municipal) institution (f. 0501016).

Requirements No. 81 do not contain indications of the need to draw up PFCD separately for each source of funding (type of activity). However, the founders have been given the appropriate powers to detail when developing regulations governing the procedure for drawing up and approving plans for financial and economic activities.

Income and expenses of the institution in the FHD Plan

In general, the income and expenses of the institution are not related. At the same time, the direction of income amounts for reimbursement of expenses that are not related to the receipt of these incomes requires the use of account 030406000 in accounting. Such amounts are separately reflected in the statements (including, they are deciphered in the Explanatory Note).

There is a relationship between certain types of income and expenses. So, from the text of paragraph 6 of Article 9.2 of Law No. 7-FZ, it follows that the income received from the lease of property (KOSGU code 120) is used to reimburse the costs of maintaining such property.

Section 8 of the Comments (comprehensive recommendations) of the Ministry of Finance of Russia of October 29, 2013 on issues related to the implementation of the provisions of the Federal Law of May 8, 2010 No. paid services) come at the independent disposal of the institution and are spent in accordance with the FCD Plan. A subject of the Russian Federation or a municipality is not entitled to establish the procedure for spending such funds, since the planned revenues from the provision of paid services (works) by budgetary and autonomous institutions, including within the framework of a state (municipal) task, are not considered budget revenues. If the main paid services are included in the state (municipal) task, then the amount of the subsidy for the state (municipal) task will be reduced by the amount of funds planned to be received from consumers of such services (works).

Russian legislation does not require that the payment indicators reflected in the financial and economic activity plan of the institution correspond in volume and purpose to the standard costs used in calculating the subsidy for the implementation of the state (municipal) task. Thus, the founder does not have the right to require the institution to spend proceeds from income-generating activities for reimbursement of costs associated with the implementation of a state or municipal task. At the same time, the institution can independently change the structure of expenses in terms of the approved standard and reimburse part of the costs at its own expense.

In view of the foregoing, it can be concluded that when drawing up a plan for financial and economic activities for certain types of expenses, it is advisable to enter additional lines, depending on the funds for which CFD will be reimbursed for expenses, or to develop additional forms to the FCD Plan, in which expenses will be deciphered by types of financial support (types of activity).

Additional grouping of receipts and payments in PFHD

Another feature of drawing up a plan for financial and economic activities and organizing accounting for reporting purposes is related to the grouping of receipts and payments by direction. In the FCD Plan, receipts and disposals are grouped according to accounts - opened in the territorial body of the Treasury of Russia and in credit institutions. The Report (f. 0503737) introduced an additional grouping - according to receipts and payments made through the cash desk of the institution, as well as income and expenses performed by non-cash transactions.

The documents of the regulatory system of accounting in institutions do not contain a definition and list of non-cash transactions. Some types of such operations are listed in letters from the Russian Ministry of Finance and the Russian Treasury, which are not of a regulatory nature, but contain explanations for filling out individual reporting forms. So, in accordance with paragraph 4.5.4 of the joint letter of the Ministry of Finance of Russia, the Treasury of Russia dated December 29, 2014 No. 02-07-07 / 68722 / 42-7.4-05 / 2.1-823, non-cash transactions include indicators formed in operation result:

• for the fulfillment of obligations with withholding of sanctions calculated in accordance with a civil law agreement (contract) in case of non-fulfillment or improper fulfillment by the contractor of his obligations;
• to withhold from the employees' wages amounts of compensation for shortages of material assets, amounts for the repayment of an unspent and not returned in a timely manner advance payment issued in connection with a business trip or for business expenses and other similar operations.

In addition, in the letter of the Ministry of Finance of Russia dated April 15, 2015 No. 02-07-07 / 21402, an example is given from which it can be concluded that non-cash transactions, in particular, include:

• withholding from the wages of employees the amounts of debt on advance reports;
• set-off of claims for the return of advance debt according to the advance report;
• set-off of claims for the payment of penalties for violation by the supplier of the terms for the provision of services.

Thus, we can conclude that not only transactions that are not reflected in cash accounts (cash and an account of an institution in a bank or treasury) are considered non-cash, but also transactions that do not result in receivables or payables associated with the subsequent cash flow.

One more conclusion: non-cash transactions (with the exception of transactions for offsetting mutual claims) at the stage of drawing up a plan for financial and economic activity, as a rule, cannot be predicted.

Nevertheless, according to the author of the article, such receipts (in particular, for the withholding of amounts of material damage, the recovery or offsetting of the amounts of financial and other sanctions for violation of the terms of economic contracts) should be taken into account when clarifying the indicators of the FCD Plan during the calendar year. This is due to the fact that the additional income received can be used to finance additional costs, which are reflected not only in the Report on f. 0503737, but also in other forms of financial statements.

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 agencies, subordinated to the Ministry of Finance, must complete the document already in new form and according to the new rules of the Ministry of Finance for the FHD plan for 2020. 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.

Document structure	What has changed in PFCD
Section #1	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.
	The codes that reflect the gratuitous receipts of grants have been updated. 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, indicate the costs of other payments to the population.
Section #2	The line for payments under government contracts concluded before the beginning of this year has been detailed. Now the amounts will have to be split by types of legal acts: separately indicate the amounts of contracts under Law No. 44-FZ and separately under Law No. 223-FZ.
	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.

What is PFCD for?

The plan of financial and economic activity is one of the main documents that determine the financing of state (municipal) institutions. It is compiled annually for one financial year or for one year and a planned two-year period, depending on the period for which the budget is approved, from which the budgetary institution is financed.

The template and features of the formation of PFCD for subordinate organizations are established by the founder in a separate administrative document. In 2020, new rules came into force (Order of the Ministry of Finance of Russia No. 186n dated August 31, 2018). The order fixes the requirements for the preparation of the plan, the features of the formation of justification calculations, the approval procedure and the recommended sample document. Standard forms for calculating justifications are presented in the order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, it is valid until 01/01/2019.

The document is based on:

1. An approved state or municipal task and 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 needs for planned income and expenses.

What is changing in the rules for filling out PFCD for 2020

Since 2020, the requirements for compiling PFCD have changed: order No. 81n will cease to be valid from 01/01/2019. Legislators have determined that it is necessary to draw up a FCD plan for 2020 according to the new rules. They are approved by order of the Ministry of Finance No. 186n. Key changes presented in the table.

PFCD for 2020 by order No. 81n	PFCD for 2020 by order No. 186n
The text part is filled in without fail	The text part is missing
Table 1 “Indicators financial condition institutions"	Table 1 has been removed from the form, it is not necessary to fill it out
Table 2 is compiled "Indicators for receipts and payments of the institution"	Settlement information is indicated in section 1 "Receipts and payments"
Information is entered in table 2.1 "Indicators of payments for the costs of purchasing goods, works, services of the institution"	Section 2 "Information on payments for the purchase of goods, works, services" is filled out
Table 3 “Information on the funds received at the temporary disposal of the institution” is being prepared	Not filled
Table 4 is filled in reference Information» (on public obligations, budget investments, temporary funds)	Not filled
Detailed justification of income is not provided	Substantiation of income for all sources of financing is being prepared
	Justification calculations for all types of expenses are formed

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 (part III of order No. 186n) provides for filling out 18 forms, at the discretion of the institution, the forms are supplemented.

Who and when draws up the FCD plan

A subordinate budgetary institution is engaged in drawing up a draft plan for financial and economic activities. Budgetary and autonomous organizations are preparing projects and amending the PFCD.

Federal agencies are required to post the planning document in state system"Electronic budget" in the subsystem "Budget planning".

The term for the provision of PFCD is appointed by the founder. The document is prepared in December, after the budget for the next year and the two-year planning period is formed and brought to the attention of subordinate institutions.

How to fill in correctly for 2020

The new form is presented in two sections: "Receipts and payments" and "Information on payments". Let's imagine the procedure for compiling and approving the FCD plan of a budgetary institution in the form of a step-by-step instruction:

1. We fill in receipts. The first table lists all possible sources of income. The contractor indicates the calculated indicators for the next year and the planning period. We include expenses. In this part, the expenditure component is summarized. Decryption is in the next section. Equality of income and expenditure parts is mandatory.
2. In column 3 of the first table, we put down the BCC for income (analytical code) and expenses (CWR), respectively. All information is taken from the order of the Ministry of Finance No. 132n.
3. In column 4, we indicate KOSGU to reflect the economic significance of the planned operation.
4. We allocate the estimated values ​​​​of income and expenses by financial periods. For the current PFC, these are 2020 and 2021-2022.
5. We detail the costs. The contractor makes a breakdown of payments for each planning period for KOSGU.
6. We fill in the second section "Information on payments". We break the expenditure amounts into contracts that are planned to be concluded under 44-FZ and 223-FZ. A breakdown is also made by date of conclusion. Separately, agreements are indicated that must be concluded before the start of the reporting period. The other line contains contracts that are planned to be concluded next year.
7. We check the calculations. After filling in all the required lines, the document is signed by the head and the responsible executor. Specify the date of compilation.

The contractor prepares not only PFCD, but also calculations to justify the planned income and expenses. The new requirements of the Ministry of Finance No. 186n specify in detail what types of expenses are taken into account when drawing up calculations (justifications), what norms and standards should be followed in their formation. When calculating insurance premiums to off-budget funds, it is necessary to take into account the tariffs for the specified premiums.

Section III. Financial and economic foundations of modern school management

1. What funds are used to financial support activities of state institutions from January 1, 2011?

The procedure for classifying the property of an autonomous or budgetary institution as especially valuable movable property is determined by Decree of the Government of the Russian Federation of July 26, 2010 No. 000. executive authorities exercising the functions of developing state policy and legal regulation, in relation to federal autonomous or budgetary institutions under the jurisdiction of these bodies, or federal services and agencies subordinate to these bodies, and secondly, federal bodies of state power (state bodies), the management of which is carried out by the President of the Russian Federation or the Government of the Russian Federation, in relation to federal autonomous or budgetary institutions under their jurisdiction. The supreme executive body of state power of a constituent entity of the Russian Federation establishes the procedure for autonomous institutions that are created on the basis of property owned by a constituent entity of the Russian Federation and budgetary institutions of a constituent entity of the Russian Federation. And finally, the local administration establishes the procedure for autonomous institutions created on the basis of municipal property and municipal budgetary institutions. founder's powers, or in the manner prescribed by a legal act of the relevant executive authority of the city of Moscow, by the head of a budgetary or autonomous institution.

For a budgetary institution at all levels of public authority - federal, subject of the Russian Federation, municipal - lists of especially valuable movable property are determined by the body exercising the functions and powers of the founder.

8. Who is authorized to approve the list of particularly valuable movable property for autonomous institutions?

In autonomous institutions, only at the federal level, lists of especially valuable movable property are determined by the so-called founder. At the level of the subject of the Russian Federation, the list is determined in the manner established by the highest executive body of state power of the subject of the Russian Federation, and at the municipal level - in the manner established by the local administration.

Answer: Approval of the list of especially valuable movable property of budgetary and autonomous institutions is carried out by orders of the head of the executive authority of the city of Moscow, which performs the functions and founder's powers, or in the manner prescribed by a legal act of the relevant executive authority of the city of Moscow, by the head of a budgetary or autonomous institution.

9. Can the founder reduce the amount of the subsidy provided to the educational institution for the implementation of the assignment during the period of its implementation? Answer: A change in the amount of a subsidy provided from the budget of the city of Moscow to a state budgetary or state autonomous institution of the city of Moscow for financial support for the fulfillment of a state task during the period of its implementation is carried out only with a corresponding change in the state task.

10. What part of the funds is allowed to be directed to the formation of the incentive part of the payroll fund for managers public institutions? Answer: Local self-government body (founder educational institution) forms a centralized incentive fund for heads of educational institutions according to the following formula
FOTst = FOT x c, where: FOTst - deductions to the centralized incentive fund for heads of educational institutions;
FOT - wage fund of an educational institution;
c - centralized share of payroll.
(The recommended size of the centralized share of the payroll is 5% of the payroll of municipal educational institutions. The size of u is set by the local government).

11. For what type of institution is the subsidiary liability of the owner for the institution's debts retained? Answer: Government
State or municipal institution may be budget or independent institution.
Private and budgetary institutions are fully or partially financed by the owner of their property. The procedure for financial support for the activities of state and municipal institutions is determined by law. Private or public institution answers for its obligations at its disposal in cash. In case of insufficiency specified Money subsidiary liability under the obligations of such an institution borne by the owner his property.
The autonomous institution is responsible on their obligations everyone assigned to him property, with the exception of real estate and especially valuable movable property assigned to an autonomous institution by the owner of this property or acquired by an autonomous institution at the expense of funds allocated by such an owner. Owner property of an autonomous institution not responsible under the obligations of an autonomous institution.

12. Can educational institutions allocate funds received for financial support for the implementation of the state task of the founder for other purposes? Answer: Financial support for the implementation of the state task is carried out within the budget allocations provided for in the federal budget for the relevant purposes. .

13. The establishment of the fee charged from parents (legal representatives) for the maintenance of a child in a preschool educational institution is carried out in accordance with what normative document? Answer: Article 65 of the Law on Education. The amount of the parental fee for the maintenance of a child (care and care of a child) in state and municipal educational institutions implementing the basic general educational program of preschool education cannot exceed 20 percent of the costs of maintaining a child (care and care of a child) in the corresponding educational institution, and with parents (legal representatives) with three or more minor children - 10 percent of the specified costs. For the maintenance of children (care and supervision of children) with disabilities attending state and municipal educational institutions that implement the main general educational program of preschool education, as well as the maintenance of children (care and supervision of children) with tuberculosis intoxication located in these educational institutions, there is no parental fee.

14. Can a preschool educational institution provide paid services in accordance with the goals and objectives defined by the charter of the educational institution?

Answer: Yes. In accordance with the goals and objectives defined by the charter, a preschool educational institution may implement additional educational programs and provide additional educational services outside the educational programs that determine its status, taking into account the needs of the family and on the basis of an agreement concluded between a preschool educational institution and parents (legal representatives) .

15. Under what conditions does an organization have the right to switch to a simplified taxation system?

Answer: To transfer to the simplified tax system with OSNO, restrictions on the amount of income for the previous nine months (45 million rubles), the residual value of fixed assets (100 million rubles), the average number of employees (no more than 100 people) must be observed.

16. The optimal value of the share of the wage fund teaching staff public educational institutions participating in the implementation of the pilot project for the development general education in the city of Moscow, directly carrying out educational process, from the total wage fund of employees is ...

Answer :

The share of the wage fund of teaching staff directly involved in the educational process, from the total wage fund

labor of workers (optimal value - 70%).

17. The basic size of the standard for financial support for the maintenance of one student in grades 10-11 in educational institutions participating in the implementation of a pilot project for the development of general education in the city of Moscow?

Answer : with a 6-day school week 120 thousand rubles.

with a 5-day school week 110 thousand rubles.

18. The optimal value of the share of graduates of the 9th grade of state educational institutions participating in the implementation of a pilot project for the development of general education in the city of Moscow, passing an external independent final certification carried out by the state interschool examination commission, four academic subjects, of the total number of 9th grade graduates?

MOSCOW GOVERNMENT DECISION No. 86-PP dated March 22, 2011

ON CARRYING OUT A PILOT PROJECT FOR THE DEVELOPMENT OF GENERAL EDUCATION IN THE CITY OF MOSCOW

Answer : The proportion of 9th grade graduates who pass external independent final certification, carried out by the state interschool examination commission, in four academic subjects, out of the total number of 9th grade graduates (the optimal value is 100%).

19. What will not affect the salary of a teacher in accordance with new system wages?

Answer : From experience and education.? SOURCE?????

20. Under what conditions can voluntary donations be attracted and spent for the needs of an institution of additional education for children?

Answer : 1. Charitable organization entitled to exercise charitable activities aimed at achieving the goals for which it was created, as well as charitable activities aimed at achieving the goals provided for by this Federal Law.

2. A charitable organization has the right to engage in activities to attract resources and conduct non-operating transactions.

3. A charitable organization has the right to carry out entrepreneurial activities only to achieve the goals for which it was created, and corresponding to these goals.

4. In order to create material conditions for the implementation of charitable goals, a charitable organization has the right to establish business companies. A charitable organization is not allowed to participate in business companies together with other persons.

5. A charitable organization is not entitled to spend its funds and use its property to support political parties, movements, groups and campaigns.

21. Financial support for the main activities of the new budgetary institution is carried out at the expense of what funds?

Answer : The financial support of the main activities of the new budgetary institution (that is, those for the implementation of which it was created - education, health care, etc.) is carried out, as before, in full at the expense of the budget, but not according to the estimate, but by providing subsidies for the implementation of the state (municipal) task.

22. Is it possible to reduce the amount of the subsidy provided for the implementation of the state (municipal) assignment during the period of its implementation?

Answer : A change in the amount of a subsidy provided from the budget of the city of Moscow to a state budgetary or state autonomous institution of the city of Moscow for financial support for the fulfillment of a state task during the period of its implementation is carried out only with a corresponding change in the state task.

23. What is meant by especially valuable movable property of a budgetary institution?

Answer :

Answer : Public institutions are not entitled to place cash on deposits in credit institutions, as well as to make transactions with securities, unless otherwise provided by federal laws.

27. What type of institution is financed from the appropriate budget on the basis of the budget estimate?

Answer : Financial support for the activities of a state institution is carried out at the expense of the corresponding budget of the budget system of the Russian Federation on the basis of a budget estimate.

28. What subsidies are provided for budgetary and autonomous institutions?

Answer : In connection with the adoption of the Federal Law of 01.01.2001, the form of granting budgetary funds from the budget to budgetary and autonomous institutions should change. New forms of financial support for the activities of budgetary and autonomous institutions include:

Subsidies for reimbursement of standard costs associated with the provision by them in accordance with the state (municipal) assignment of state (municipal) services (performance of work) in accordance with paragraph 1 of clause 1 of Article 78.1 of the Budget Code of the Russian Federation; Subsidies for other purposes in accordance with paragraph 2 of clause 1 of Article 78.1 of the Budget Code of the Russian Federation; Budget investments in objects of state and municipal property in accordance with paragraph 5 of Article 79 of the Budget Code of the Russian Federation.

29. Who establishes the procedure for determining the fee for the services of a budgetary institution for citizens and legal entities?

Answer : A budgetary institution has the right, in addition to the established state (municipal) task, and also in cases specified by federal laws, within the established state (municipal) task, to perform work, provide services related to its main activities, provided for by its constituent document, in the areas indicated in paragraph 1 of this article, for citizens and legal entities for a fee and on the same conditions for the provision of the same services. The procedure for determining the specified fee is established by the relevant body exercising the functions and powers of the founder, unless otherwise provided by federal law. Founder of GBOU.

Federal Law of the Russian Federation of May 8, 2010 N 83-FZ

"On the introduction of amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions" 10

30. Can educational institutions allocate funds received for financial support for the implementation of the state task for other purposes?

Answer : Decree of the Government of Moscow dated December 7, 2010 "On the formation of a state task for state institutions of the city of Moscow"

31. What is meant by especially valuable movable property?

Answer : a) movable property, the balance sheet value of which exceeds: for federal autonomous and budgetary institutions - the amount established by the federal state authorities exercising the functions and powers of the founder, in relation to the relevant federal autonomous and budgetary institutions in the range from 200 thousand rubles to 500 thousand rubles. rubles;

b) for autonomous institutions that are created on the basis of property owned by the subject Russian Federation, and budgetary institutions of the constituent entity of the Russian Federation - the amount established by the regulatory legal act of the higher executive body state authorities of the constituent entity of the Russian Federation in the range from 50 thousand rubles to 500 thousand rubles or by state bodies of the constituent entity of the Russian Federation exercising the functions and powers of the founder in relation to the relevant autonomous and budgetary institutions of the constituent entity of the Russian Federation, in the interval established by the regulatory legal act of the highest executive body the state power of the constituent entity of the Russian Federation subject to the indicated restrictions, if this regulatory legal act grants such a right to the bodies exercising the functions and powers of the founder;

c) for autonomous institutions that are created on the basis of property owned by municipalities and municipal budgetary institutions - the amount established by the regulatory legal act of the local administration in the range from 50 thousand rubles to 200 thousand rubles or by local governments that perform the functions and the powers of the founder in relation to the relevant municipal autonomous and budgetary institutions, within the interval established by the regulatory legal act of the local administration, subject to the indicated restrictions, if such a right is granted by this regulatory legal act to the bodies exercising the functions and powers of the founder;

d) other movable property, without which the implementation by an autonomous or budgetary institution of the main types of activities provided for by its charter will be significantly hampered and (or) which is classified as a certain type of especially valuable movable property in accordance with paragraph 1 of this resolution;

e) property, the alienation of which is carried out in special order established by laws and other regulatory legal acts of the Russian Federation, including museum collections and items that are in federal ownership and included in the state part of the Museum Fund of the Russian Federation, as well as documents of the Archival Fund of the Russian Federation and the National Library Fund.

32. Reducing the limits of budgetary obligations in comparison with budgetary appropriations, which is carried out when the bodies of state (municipal) financial control reveal the facts of misuse of budgetary funds is called ...

Answer : Budget blocking.

33. Who and how should pay off the debts of the educational institution, for example, for the furniture delivered to it in accordance with the contract, if the required amount is not on the account of this institution?

Treasury OU - the founder bears subsidiary liability for all debts of the state institution

Budget OS - is responsible for obligations (debts) with all property, except for real estate and especially valuable.

Autonomous OS - is liable for obligations (debts) with all property, including real estate, except for real estate and especially valuable property acquired at the expense of funds allocated by the budget.

34. In accordance with the new rules for remuneration of the teaching staff, the director of the educational institution must distribute the bonus part of the salary between them adequately to the labor contribution of the employees. It is highly likely that not all employees will consider his decision fair. Choose for the director the optimal decision-making strategy in this situation.

Answer : The distribution of incentive payments based on the results of work at the expense of the incentive part of the wage fund is made in agreement with the body that ensures the state-public nature of the management of the educational institution, based on the presentation of the head of the educational institution and taking into account the opinion of the trade union organization.

Answer : Social partnership in the sphere of labor (hereinafter - social partnership) - a system of relationships between employees (representatives of employees), employers (representatives of employers), public authorities, local governments, aimed at ensuring the coordination of interests of employees and employers on regulatory issues labor relations and other directly related relationships. relations of constructive interaction of the main subjects of modern economic processes by harmonizing their interests (answer);

36. Principles of public procurement..

Answer : - equal and fair treatment of all suppliers;

Economical and efficient spending of budgets and extra-budgetary funds;

Openness and transparency;

Accountability;

Responsibility.

37. What is the deadline for the institution to submit a report on the implementation of the state task?

Answer : Quarterly.

38. Any participant in the order placement, including the participant in the order placement, to whom the request for quotations was not sent, has the right to..

Answer : Any bidder, including a bidder who has not received a request for quotation, may submit only one quotation bid, which cannot be modified.

39. The winner of the auction for the right to conclude a contract is a person..

Answer : the person who offered the most low price state or municipal contract

40. In the event of a delay in the performance by the supplier (executor, contractor) of the obligation stipulated by the contract, the customer has the right to demand..

Answer : payment of a penalty (fine, penalties).

41. Do educational institutions have the right to have their personal accounts in credit institutions?

Answer : Autonomous institutions have the right to open accounts with credit institutions and (or) personal accounts with territorial bodies of the Federal Treasury, financial bodies of constituent entities of the Russian Federation (municipalities).

A budgetary institution has personal accounts in the Treasury and is not entitled to open other accounts.

42. Is a state educational institution entitled to provide paid educational services to citizens?

Answer : State and municipal educational institutions have the right to provide paid additional educational services to the population, enterprises, institutions and organizations (training in additional educational programs, teaching special courses and cycles of disciplines, tutoring, classes with students in-depth study of subjects and other services) not provided for by the relevant educational programs and federal government educational standards, as well as educational standards established in accordance with paragraph 2 of Article 7 of this Law.

43. That is important point financial planning.

Answer : An important content of financial planning in an economic entity is the definition of its centers of income (profit) and cost centers.

The center of income of an economic entity is its subdivision, which brings him profit. The income center has another name - profit (from the French profit - "profit, profit").

An expense center is a division of an economic entity that is unprofitable or generally non-commercial, but plays an important role in the activities of an economic entity.

44. List the methods of financial management.

Answer :

Methods can be divided into three large groups: general economic, predictive-analytical and special.

The financial and economic activity plan (plan of FCD or PFCD) of an educational institution (OU) is the basic regulatory documentation that reflects the formation of indicators on the income and expenses of each individual organization, as well as the stability of internal and external support.

Who draws up the FCD plan of the educational institution

The plan of financial and economic activity is authorized to draw up a special body, the organization of which is observed within the framework of budgetary and municipal organizations. The period for compiling the document is determined by the legal and regulatory framework:

• one financial year, if the budgetary OS is designed for an identical period;
• one financial year within the planning period, if funding and budget so provide.

In any case, the financial and economic activity plan of a budgetary institution should be drawn up on the basis of a template that meets all the parameters and requirements of the founders. Participants in the compilation of PFCD educational organization have the right to amend and correct the content of the plan in a special software(“Electronic budget”, “AKC-planning” and their analogues), however, the software must be developed and approved for use by the founding body.

Requirements and changes in 2018

Formation and development of the reporting plan of the OS, in accordance with which the organizational, economic and financial activities, must take place in accordance with the Federal Law N7-FZ "On Non-Commercial Organizations" (clause 3.3, subclause 6).

The requirements for the preparation of PFCD were expanded and supplemented on the basis of the Order of the Ministry of Finance No. 81n:

• amendment of terms based on changes in the Budget Code of the Russian Federation;
• additional rules in the reflection of OS expenses;
• reporting on the production construction work on individual objects.

In view of the new additions dated 2018, in the financial and economic activity plan of the educational institution, it is required to indicate:

• justification of expenses for all types of financial support;
• a list of purchases necessary for the implementation of the organizational and economic activities of the educational institution in a given period of time;
• data on earmarked funds reserved for construction.

The above instructions are mandatory, and the sectoral state bodies, if necessary, have the right to make additional amendments and requirements for the sequence and content of the FCD plan.

If necessary, the founding body of the MA has the right to adjust the structure of the financial plan in order to make an assessment well in advance of the start of the next reporting period.

The composition of regulatory documents

The documentary forecast of the financial and economic activities of an educational organization should reflect the procedure and scope of all types of financing:

1. Funds received for the implementation of municipal (state) assignments
2. Funds received for the fulfillment of promising educational goals of tasks.
3. Funds received by the educational institution as a result of the provision of paid services to students.
4. Funds received from other sources of funding that do not contradict the current legislation of the Russian Federation: grants, charity, etc.

Particular attention in drawing up the FCD plan of an educational institution should be paid to the balance of funds from the budget for the last reporting period, if any. It is necessary to indicate the reasons for not using these funds, as well as their further use within the framework of the new financial plan.

The most important document reflecting the direction of the educational activities of the organization should consist of three sections:

1. The title section "business card": includes general information about the current organization, details, contacts for feedback And so on.
2. Content section: includes information, reference and explanatory blocks in accordance with the established narrative format.
3. Design section: includes information about the compilers and founders of this document.

A template reflecting the basic structure of the FCD OU plan in accordance with Requirements No81n:

SECTIONS AND SUB-SECTIONS OF THE PLAN OF FINANCIAL AND ECONOMIC ACTIVITIES OF THE OU

CONTENT

HEADING PART

Title page

1. Full name of the budgetary (municipal) educational institution, TIN, KPP. 2. The name of the constituent body, which is entrusted with the functions of control and management of the organization. 3. The name of the body that is responsible for the state of the organization's personal account. 4. Amounts of funds indicated in the response document with an accuracy of two decimal places. 5. The actual address of the educational organization. 6. Data on persons acting as director, accountant, drafter of the document, as well as others officials, with personal signatures of each.

CONTENT PART

Text part. Content.

1. Goals and objectives of the educational institution: direction of activity to meet the personal, cultural, moral, spiritual and intellectual needs of society; development in children of an active life position, preservation and enhancement of cultural and intellectual values. 2. Activities of the educational institution: implementation of standard general education and additional in-depth training programs. 3. List of services provided for a fee. 4. The value of the balance sheet property of the OS: assigned to the institution within the framework of state security; purchased on public funds to expand material base and improving the organization's infrastructure; purchased with funds received as a result of the provision of paid services. 5. The value of movable property that is on the balance sheet.

Table 1 "Status of the financial account of the educational institution"

Reflection of material values: non-financial assets (valuable state property, real estate on the balance sheet); financial assets (all types of receivables within the framework of the organization's activities); credit obligations.

Table 2 “Indicators of expenditures and receipts of financing”

This section of the PFCD is a forecast of spending and cash receipts, which is compiled taking into account past experience (based on the financial plan of the OS for the past financial year or planning period). The following indicators are of particular importance in forecasting: · cash balance on the balance sheet at the beginning of the new reporting period; · total amount financial receipts on the basis of subsidies, financing for solving state tasks, additional investments, profits from the provision of paid educational services, proceeds from the sale of assets and securities; The total amount of payments: payment for utilities and rent of premises, payment of wages to employees, payment of taxes, use of transport and communication services, etc.; cash balance at the end of the reporting period.

Table 2.1 “Indicators of expenses for payment necessary goods, services and works"

Indicators for this category of expenditure are indicated as a total amount based on a list of expenditure data, indicating the amount that was reserved for meeting these needs when drawing up the FCD plan for the specified reporting period. Calculations are made for the main planning period, including the financial year in accordance with regulations; Federal Law No44 "On the contract basis in the field of procurement of goods, works, services ..." Federal Law No223 “On Procurement of Goods, Works and Services certain types legal entities"

Tables 3 and 4 "Information on the funds received at the temporary disposal of the educational institution"

To this species financing refers to the money that goes to secure contractual obligations. The tables must include: 1. The amount of cash balance at the beginning of the current reporting period. 2. Forecast of expected income (based on past experience). At the same time, it is necessary to make a footnote in Table 4 on the terms and volume of contractual obligations to be fulfilled.

REFERENCE PART

Appendix No1 "Information on the use of subsidies aimed at reimbursement of standard expenses"

The application is drawn up in the form of a table in which you must specify: the full name of the educational institution; Names of budgets · Name government agency authorized by the right of the founder; The name of the body responsible for reporting on the state of the personal account of the organization.

Appendix No2 "Justification for payments"

The application includes calculations made in the form of tables with explanations

Alternative form of main financial document

In order for the management staff of the educational institution to have a complete and open idea of ​​the financial condition of the organization and to competently and rationally spend funding, in the past few years, a modification of the structure of the FCD plan has been widely practiced. For budgetary (municipal) organizations of an autonomous type, a slightly different structure of the main reporting document is acceptable:

Sections of the FCD plan	Section content
Brief content of the document	Placed after the "header" in the form of a table of contents indicating the pages
Registration card of an educational institution	Compiled in the form of a table with the following data: 1. Full name of the educational institution. 2. Legal address organizations with zip code. 3. Date and place of state registration. 4. Contact details. 5. Full name of the head of the organization and chief accountant. 7. Codes significant for the organization as a result of their assignment by Rosstat and other control bodies. 8. Size authorized capital and municipal share of the organization.
Generalized description of the financial and economic situation	Indication of the direction of activity of the educational institution, the availability of licenses and other certificates of the established form, allowing to carry out the above activities. Detailed description activities of the management team.
Analysis of the state of the budget and development prospects	This section reflects the indicators in the dynamics of the following data: The number of students The number of management staff, teachers and service personnel; the income of the educational organization; payment of wages (including delays in payments due to lack of funds); · Logistics support; assessment of the quality of educational services.
Marketing	Spending funds to maintain the image educational institution, advertising and distribution of educational services on a paid basis. Attracting applicants and investors.
Description of educational services and educational process	The relevance and quality of education on a fee basis.
Areas of activity of the educational institution	Information about the activities of an educational institution over the past few years, to track compliance over time
Income Plan	Forecast of possible income in the following areas: budget financing; extra-budgetary income; Other sources of income (investment subsidies, charity grants).
Material and technical base	In this section, you must specify money equivalent the totality of all objects on the balance sheet (buildings, similar premises, pieces of furniture, etc.), as well as indicate the amount of missing funds to improve logistics. It is also necessary to clarify the possible sources of additional funding and the schedule for obtaining it.
Frame Status	Indicate whether there is a need for the organization of new jobs: the number of vacancies; average wage replacement worker; General indicators of accruals to the wage fund.
Risk assessment	Displayed here possible situations the formation of a shortage of funds and ways to eliminate it.
Full financial plan OU for one financial year	In the form of tables, all possible expenditures of funds from the budget of the educational institution (wages, taxes, transport and communication services, communal payments, payment for the work of third-party institutions, etc.).
Sources of financing	List of all possible sources of additional funding: · own funds of the organization received within the legal activities of the educational institution; budgetary funds directed to the implementation of the state task.
A set of measures aimed at improving the efficiency of the financial and economic activities of the educational institution	Produced by the constituent bodies and the management team, as part of the implementation of the main activities of the educational institution.

Subject to the receipt of subsidies, it is necessary to reflect in the FCD plan the method of mastering these funds by educational assurance.

Approval of the FCD plan of the educational organization

Approved plan for financial and economic activities of an educational organization

The approval of the plan of financial and economic activities of an educational institution is carried out in the following sequence:

1. The draft plan and its duplicate are certified by the signatures of the head of the educational institution, the accountant and the compiler of the document, as well as official seal OU.
2. The draft FCD plan in two copies is submitted to the department of the state body that performs constituent functions. The document is checked and approved within 5 working days.
3. The plan is checked by investment management committees, representatives of economic planning departments and accounting authorities. In case of approval, the authorized body approves copies of the document and transfers them to the deputy head of the department for approval. If the plan needs to be finalized, it is returned to the head of the educational institution, who is obliged to make amendments within 2 working days.
4. If there are no comments on the composition of the document, the deputy passes both copies for further approval to the director of the department.
5. Within the next 30 days, the budget of the organization is developed, and, if necessary, amendments and adjustments can be made to the plan. After the formation of the budget, the signed and approved plan of the FCD OU is returned to the director of the educational institution.

According to the Requirements No. 81n (paragraphs 21 and 22), the director of the educational institution himself can approve the plan of financial and economic activity if the constituent body has given such a right. This method is practiced in autonomous type OS.

The legislation provides for a mechanism for introducing amendments to an already approved plan of financial and economic activities, which is carried out in the following cases:

• change in the amount of budget financing;
• increase in the internal profit of the organization;
• fixing expenses not provided for in the FCD plan.

Further amendments are expected in the future. normative documentation, since the existing template has a number of shortcomings regarding the funds available to the MA on a temporary basis.

The plan of financial and economic activities of a budgetary institution is part of the local documentation, which is formed and approved by state and municipal organizations. They use this document in their financial and economic activities in order to plan income received and expenses incurred.

Basic requirements and rules for drawing up a FCD plan

In accordance with paragraph 3.3 of Art. 32 of the Federal Law "On Non-Commercial Organizations" dated January 12, 2996 No. 7-FZ establishes that a budgetary institution must develop a Plan for financial and economic activities, as well as ensure its openness and accessibility by posting it on the official website on the Internet. In addition, this norm determines that the FCD Plan must comply with the requirements established by the Ministry of Finance of the Russian Federation.

The basic rules for the creation and approval of the FCD Plan for budgetary institutions are regulated special requirements to the FCD Plan, approved by the Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n. In addition, a state or municipal institution is obliged to take into account the industry specifics of its activities, and therefore use in this event additional requirements for the FCD Plan, approved by industry and departmental management bodies (ministries or services).

Important! Founder budget organization has the right to form the FCD Plan with the inclusion of detailed information or indicators in it, as well as to approve the standard form of the document. It has the power to set deadlines according to which the plan must be approved for use in the following year.

The procedure for compiling and using the FCD Plan

The financial and economic activity plan of a budgetary institution is a local document formed on:

• financial year (when approving the budget for one calendar year);
• fiscal year and planning period (when approving the budget for the calendar year and planning period).

In the first option, it is assumed that the FCD Plan is developed for each specific calendar year, in the second option, the previously developed plan is adjusted for the next annual period and approved by an authorized person. With regard to the approval of the FCD Plan, then, according to paragraphs. 21, 22 of the Requirements of July 28, 2010 No. 81n:

• The FCD plan of a budgetary institution is approved by the founder or his head, if this right is granted by the founder;
• The FCD plan of an autonomous institution is approved by its head based on the decision of the supervisory board.

A financial and economic activity plan is necessary so that a budgetary or autonomous institution can manage subsidies for the implementation of government orders, funds from the provision of paid services, as well as other income from sources permitted by the legislation of the Russian Federation.

Structure of the FHD Plan

In accordance with the Requirements for the FCD Plan dated July 28, 2010 No. 81n, the information in the document must be grouped and detailed for a clearer display and easy perception by users. At the same time, the two main groups - income and expenses - are detailed in various directions, for example, expenses are divided into:

• property income;
• income from the provision of paid services;
• income from fines and forced withdrawal of amounts;
• gratuitous receipts;
• subsidies;
• Other income.

As for expenses, they can be divided into the following subgroups:

• employee remuneration and payroll;
• expenses for payment of utilities, transport services and communications;
• rent payments;
• property maintenance costs;
• free transfers;
• social benefits to the population;
• acquisition of fixed assets or inventories;
• other expenses.

Subgroups of expenses can be presented in more detail, and the decision on such an action is made by the founder of the budgetary organization. In addition, the preparation of the FCD Plan should be correlated with the accounting needs of the institution, and therefore, when compiling it, attention should be paid to the structure of the Report on the implementation of the CCD Plan.

The plan of financial and economic activities of a budgetary institution can be drawn up as a single document for different types of activities, however, the founder has the right not only to detail any indicators, but also to draw up several plans for different types activities.