Plan of financial and economic activities of the institution. How to fill out the FHD plan for a budget organization Download in Excel FHD at

" № 12/2016

Commentary to the order of the Ministry of Finance of the Russian Federation dated August 29, 2016 No. 142n.

State (municipal) budgetary institutions, their separate (structural) divisions without the rights of legal entities, vested with the authority to conduct accounting, draw up plans for financial and economic activities.

The plan is drawn up for a financial year if the law (decision) on the budget is approved for one financial year, or for a financial year and planning period, if the law (decision) on the budget is approved for the next financial year and planning period. The general requirements for the plan are established by Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n (hereinafter referred to as Requirements No. 81n).

The plan of financial and economic activities (hereinafter referred to as the plan) must be drawn up by a budgetary institution using the cash method in rubles, accurate to two decimal places, in a form approved by the founder of the institution in compliance with the provisions of clause 8 of Requirements No. 81n, containing the title, content and design parts.

Commented on Order of the Ministry of Finance of the Russian Federation dated August 29, 2016 No. 142n “On amendments to the Order of the Ministry of Finance Russian Federation dated July 28, 2010 No. 81n “On the Requirements for the plan of financial and economic activities of a state (municipal) institution” (hereinafter referred to as Order No. 142n) a number of significant changes were made to Requirements No. 81n. It should be noted that the innovations introduced by Order No. 142n should be applied when developing the plan for 2017 (for 2017 and for the planning period of 2018 and 2019), with the exception of certain provisions.

Compilation of the tabular part

Let us remind you that the following tables are included in the tabular part of the plan.

1. “Indicators of the financial condition of the institution (division).” The table includes data on non-financial and financial assets and liabilities assumed as of the last reporting date preceding the date of drawing up the plan.

2. “Indicators of receipts and payments of the institution (division).”

2.1. “Indicators of payments for expenses for the purchase of goods, works, services of an institution (division).”

3. “Information about funds coming to the temporary disposal of the institution (unit).”

4. "Reference information".

The tabular part of the plan may reflect other information by decision of the body exercising the functions and powers of the founder, in compliance with the structure (including rows and columns) of the tabular part and supplementing (if necessary) with other rows and columns.

According to the changes made, Table 2 “Indicators of receipts and payments of an institution (division)” is formed by the institution in the context of:

• subsidies for financial support for the implementation of state (municipal) tasks from the federal budget, the budget of a constituent entity of the Russian Federation (local budget);
• subsidies for financial support for the implementation of state assignments from the budget of the Federal Compulsory Health Insurance Fund;
• subsidies for other purposes;
• subsidies for capital investments in facilities capital construction state (municipal) property or acquisition of real estate objects into state (municipal) property;
• grants in the form of subsidies, including those provided as a result of competitions;
• receipts from the provision of services (performance of work) on a paid basis and from other income-generating activities;
• proceeds from the sale of securities (in cases established by federal laws).

The information indicates the amounts of public regulatory obligations, the powers to execute which on behalf of the public authority ( government agency), local government bodies in the prescribed manner transferred to the institution, budget investments (in terms of the powers of the state (municipal) customer transferred in accordance with the Budget Code of the Russian Federation), as well as information about the funds at the temporary disposal of the institution upon acceptance by the body exercising the functions and powers of the founder of the institution, appropriate decision to reflect the specified information in Table 4.

Recall that table 2 consists of 24 rows:

These lines are filled in according to the following 11 columns:

*Applicable when forming the FHD plan for 2018 (for 2018 and the planning period of 2019 and 2010). Moreover, the founder is given the right to add this column to the form of financial and economic activity plan recommended for its subordinate institutions, starting with the plan for 2017.

According to the changes in clause 8.1 of Requirements No. 81n, when filling out line 120 in column 10, planned indicators for income from grants are reflected, the provision of which from the relevant budget of the budget system of the Russian Federation is carried out using codes 613 “Grants in the form of subsidies to budgetary institutions” or 623 “Grants in the form subsidies to autonomous institutions” types of budget expenditures, as well as grants provided by individuals and legal entities, including international organizations and foreign governments.

Calculations (justification) of the direction of spending funds in the billing period.

The changes introduced by Order No. 142n provide for the introduction of a mandatory requirement to attach to the draft plan submitted by the institution for approval by the executive body performing the functions of the founder, calculation tables containing justification for the direction of spending funds in billing period. A recommended sample of calculation table forms is given in the appendix to Order No. 142n.

According to the new edition of clause 11 of Requirements No. 81n, the draft plan submitted for approval is accompanied by calculations (justifications) of planned indicators for payments used in the formation of the plan, which are reference information to it.

It should be noted that the forms of the tables given in Appendix 2 to Order No. 142n are advisory in nature and, if necessary, can be changed (subject to the structure, including the rows and columns of the table) and supplemented with other columns, rows, as well as additional details and indicators, including codes of indicators according to the relevant classifiers of technical, economic and social information. The institution has the right to apply additional calculations (justifications) of the indicators reflected in the tables in Appendix 2 to Order No. 142n, in accordance with the additional tables developed by it.

If, according to the cost structure, certain types of payments are not made by the institution, then the corresponding calculations (justifications) for the plan indicators are not generated.

Calculations (justifications) of planned indicators for payments are formed taking into account the standards of labor, material, technical resources used to provide services (perform work) by the institution (division).

Calculations (justifications) of planned indicators for payments from subsidies provided in accordance with the budget legislation of the Russian Federation are carried out taking into account the costs used in justifying budgetary allocations by the main managers of budgetary funds in order to formulate a draft law (decision) on the budget for the next financial year and the planned one. period, as well as taking into account the requirements established by regulatory legal acts, including GOST, SNiP, SanPiN, standards, procedures and regulations (passports) for the provision of state (municipal) services.

Calculations (justifications) of planned indicators for payments must be formed separately according to the sources of their financial support if the body exercising the functions and powers of the founder makes a decision on planning payments for relevant expenses (on lines 210 - 250 in columns 5 - 10) separately according to their sources financial support.

Calculations (justifications) of planned indicators for payments used in the formation of the FCD plan must include the following.

1. Calculation (justification) of payments to personnel (line 210 of table 2 of the FCD plan). In turn, this calculation must include calculations (justifications):

• labor costs. When calculating the planned indicators for remuneration, the estimated number of employees is taken into account, including main, auxiliary, administrative and managerial, service personnel, estimated official salaries, monthly bonuses to the official salary, regional coefficients, incentive payments, compensation payments, including for work under harmful and (or) dangerous working conditions, when performing work in other conditions deviating from normal, as well as other payments provided for by the legislation of the Russian Federation, local regulations of the institution in accordance with the approved staffing table, as well as indexation of these payments;
• payments to personnel when sent on business trips. When calculating the planned indicators of compensation payments to the personnel of institutions that are not included in the wage fund, payments are taken into account to reimburse workers (employees) for expenses associated with business trips, reimbursement of expenses for undergoing a medical examination, compensation for the cost of travel and transportation of luggage to the place use of leave and back for persons working in the Far North and equivalent areas, and members of their families, other compensation payments to employees provided for by the legislation of the Russian Federation, local regulations of the institution;
• payments to childcare staff;
• contributions for compulsory insurance to the Pension Fund, Social Insurance Fund, and Federal Compulsory Medical Insurance Fund. When calculating the planned indicators of insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund, and the Federal Compulsory Medical Insurance Fund, the tariffs for such contributions established by the legislation of the Russian Federation are taken into account.

2. Calculation (justification) of expenses for social and other payments to the population (line 220 of table 2 of the FCD plan). This calculation reflects payments not related to payments to employees arising within the framework of labor relations (expenses for social security of the population outside the framework of the state pension, social, and medical insurance systems), including payment for medical care, vouchers for sanatorium treatment and to children's health camps, as well as payments to former employees of institutions, including memorable dates, professional holidays, taking into account the number of planned payments per year and their size.

3. Calculation (justification) of expenses for paying taxes, fees and other payments (line 230 of table 2 of the FHD plan). Filling out this calculation should be carried out taking into account the object of taxation, the specifics of determining the tax base, tax benefits, the grounds and procedure for their application, as well as the tax rate, the procedure and terms of payment for each tax in accordance with the legislation of the Russian Federation on taxes and fees. The specified calculation is filled in the following sections:

• corporate property tax;
• land tax;
• other taxes and fees.

4. The calculation (justification) of expenses for gratuitous transfers to organizations (line 240 of Table 2 of the FCD plan) is carried out taking into account the number of planned gratuitous transfers to organizations per year and their size.

5. Calculation (justification) of other expenses (except for expenses for the purchase of goods, works, services) (line 250 of Table 2) is carried out by type of payment, taking into account the number of planned payments per year and their size. This calculation reflects the costs of paying scholarships to students, undergraduates, graduate students, scientists, taking into account the number of planned payments per year and their size by type of payment.

6. Calculation (justification) of costs for the purchase of goods, works, services. This calculation (line 260 of table 2) includes the following costs:

• communication services. Calculation of planned indicators for payment for communication services should take into account the number of subscriber numbers connected to the communication network, prices of communication services, monthly subscription fee per subscriber number, the number of months of service provision, the amount of time charges for long-distance, international and local telephone connections, as well as the cost of services for time-based payment for telephone services, the amount of correspondence sent, including using courier and special communication, the cost of sending postal correspondence per unit of service, the cost of renting an Internet channel, time-based payment for Internet services or payment for Internet traffic;
• transport services. Calculation (justification) of planned indicators for payment for transport services is carried out taking into account the types of services for the transportation (transportation) of goods, passenger transportation (the number of concluded contracts) and the cost of these services;
• utilities. Calculation (justification) of planned indicators for payment of utility services includes calculations of costs for gas supply (other types of fuel), electricity, heat supply, hot, cold water supply and sanitation, taking into account the number of concluded contracts for the provision of utility services, facilities, tariffs for the provision of utilities (including taking into account the applicable single-rate, zone-differentiated or two-rate tariff for electricity), the estimated need for planned consumption of services and the cost of fuel transportation (if any);
• rental property. Calculations (justifications) of expenses for paying for the rental of property, including real estate objects, are carried out taking into account the rented area (the amount of rented equipment, other property), the number of months (days, hours) of rent, the rental price per month (days, hours), as well as the cost of reimbursed services (for the maintenance of property, its protection, consumed utilities);
• property maintenance. Calculations (justifications) for the costs of maintaining property are carried out taking into account plans for repair work and their estimated cost, determined taking into account the required volume of repair work, the schedule of routine and preventive work for repairing equipment, requirements for sanitary and hygienic maintenance, labor protection (including cleaning of premises and territories, removal of solid household waste, washing, dry cleaning, disinfection, disinfestation), as well as the rules of its operation for the provision of state (municipal) services;
• other works and services. The specified calculations (justifications) must include calculations of the necessary payments for insurance, including compulsory insurance of civil liability of vehicle owners, printing services, information services, taking into account the number of printed publications, the number of advertisements submitted, the number of strict reporting forms purchased, periodicals purchased publications The insurance premium () is determined in accordance with the number of insured workers, insured property, taking into account the basic rates of insurance tariffs and adjustment factors to them, determined taking into account technical characteristics the insured property, the nature of the insurance risk and the terms of the insurance contract, including the presence of a franchise and its amount under the terms of the insurance contract. Expenses for (professional retraining) are determined taking into account the requirements of the legislation of the Russian Federation, the number of employees sent for advanced training, and the cost of training one employee for each type of additional training. vocational education. This also includes expenses for medical examinations, consulting services, expert services, research work, etc.;
• acquisition of fixed assets (for example, equipment, vehicles, furniture, inventory, household appliances). Such calculations (justifications) are carried out taking into account the average service life of the depreciable property. The standards for the provision of such property, expressed in physical terms, established by legal acts, as well as the cost of acquiring the necessary property, determined by the method of comparable market prices (market analysis), which consists in analyzing information on market prices of identical (similar) goods, works, services, must be applied. including information on prices of manufacturing organizations, on price levels available from state statistical bodies, as well as in the media and specialized literature, including official Internet sites of manufacturers and suppliers;
• acquisition of inventories. Calculations (justification) of costs for this should be carried out taking into account the need for food, medicines, fuels, lubricants and construction materials, soft equipment and special clothing and footwear, spare parts for equipment and vehicles, household goods and office supplies in accordance with the standards of provision of such property, expressed in physical terms.

Information about targeted subsidies.

If an institution is provided with a targeted subsidy (with the exception of subsidies provided to the institution for reimbursement of regulatory costs associated with the provision of state (municipal) services in accordance with the state (municipal) assignment), in addition to the plan, it must draw up and submit to the founder information about operations with targeted funds. subsidies provided to a state (municipal) institution (f. 0501016) (hereinafter referred to as information about targeted subsidies).

Please note that information about targeted subsidies should not contain information about subsidies provided to an institution for financial support for the implementation of a state (municipal) task. Based on information about targeted subsidies approved by the founder, the institution compiles separately information about targeted subsidies for making expenses through targeted subsidies by this institution and information about targeted subsidies for making expenses through targeted subsidies for each division.

Let us recall that the provision of subsidies is carried out in accordance with agreements concluded between the founder and the budgetary institution (Part 1 of Article 78.1 of the Budget Code of the Russian Federation). This agreement must determine the rights, obligations and responsibilities of the parties, including the volume and frequency of subsidy transfers during the financial year.

Mandatory conditions for the provision of subsidies to an institution for other purposes, included in contracts (agreements) on the provision of subsidies, are the consent of the institutions to the implementation by the main manager (manager) of budget funds that provided the subsidies and the state (municipal) financial control bodies of checks on compliance by recipients of subsidies with the conditions and goals and the procedure for their provision and the prohibition of the acquisition of foreign currency at the expense of received funds, with the exception of operations carried out in accordance with the currency legislation of the Russian Federation during the purchase (supply) of high-tech imported equipment, raw materials and components, as well as other operations related to achieving the goals of providing these funds , defined by regulatory legal acts, municipal legal acts regulating the procedure for providing subsidies to non-profit organizations that are not state (municipal) institutions (Part 3 of Article 78.1 of the Budget Code of the Russian Federation).

When compiling information by an institution (division), it shall indicate:

• in column 1 - the name of the targeted subsidy indicating the purpose for which the targeted subsidy is provided;
• in column 2 - the analytical code assigned to account for transactions with a targeted subsidy (hereinafter referred to as the subsidy code);
• in column 3 - code (component of the code) according to the budget classification of the Russian Federation based on the economic content of planned receipts and payments;
• in column 4 – code of the capital construction object (real estate object, event (enlarged investment project)), included in the federal targeted investment program, for the construction (reconstruction, including elements of restoration, technical re-equipment) or the acquisition of which a targeted subsidy is provided;
• in columns 5, 7 - the subsidy code assigned in previous financial periods if the subsidy codes assigned to account for transactions with targeted subsidies in previous years and in the new financial year differ;
• in column 6 - the amount of unused balances of targeted subsidies at the beginning of the current financial year, for which the need to direct them for the same purposes has been confirmed in the prescribed manner;
• in column 8 - the amount of debt returned to the institution for payments made from subsidy funds in previous financial periods, for which the need to direct them for the same purposes was confirmed in accordance with the established procedure;
• in columns 9, 10 - the amount of targeted subsidies and payments planned for the current financial year, the source of financial support for which are targeted subsidies, respectively.

If an institution (division) is provided with several targeted subsidies, payment indicators are reflected in the information without generating subtotals for each targeted subsidy.

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

In conclusion, we note a large number of typos made in the calculation forms (justifications) for the FCD plan. Apparently, in the future we should expect changes to already approved forms.

The financial and economic activity plan of a budgetary institution (PFHD) 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 drawing up the PFHD for next year; in this article we will look at the main innovations.

General

PFHD is a document that defines the structure of financing a 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 the period for which the budget is approved, from which is financed by a budgetary institution.

Template and features of the formation of PFCD for subordinate organizations established by the founder in a separate administrative document. The standard template and mandatory requirements for drawing up 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 empowered by the founder. The document is drawn up on the basis of:

1. An approved state or municipal task, as well as indicators characterizing the quality or volume of state (municipal) services.
2. The completed amount of financing, calculated based on current standard costs.
3. The projected amount of revenue from business and other income-generating activities.
4. Planned expenses and needs necessary to fulfill the state (municipal) task and ensure the functioning of the institution.
5. Economic justification for the need for planned expenses.

FCD plan for 2019 with changes

Since 2018, the requirements for drawing up the PFHD have changed: order 81n (2019 FHD plan) was adjusted by order of the Ministry of Finance of Russia dated 08/29/2016 No. 142n. First of all, the amount of information disclosed has increased significantly. Now you need to specify additional indicators:

• income and expenses by type of financial support;
• information on procurement for the planned period;
• information about target funds in the context of capital construction projects.

The legislator established the need to provide justification (calculations) for all indicators regarding expenses. The recommended sample is established in Appendix No. 2 to Order 81n. The requirement requires the completion of 18 forms; forms may be supplemented at the discretion of the institution.

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

How to fill out the PFHD

Step 1. On the first page of the FHD plan, in the header (“I approve”), indicate the name and full name. the head of the organization who approves the plan (maybe the founder). Below fill out the section with information about your organization: name, full name. manager, TIN and KPP, as well as the codes listed in the headers.

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

Step 3. In the “Table 1” section, enter information about financial and non-financial assets and liabilities.

Step 4. In the “Table 2” section, indicate financial indicators for the planned financial year. The pages dedicated to the first and second planned financial years are filled out 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 are at temporary disposal.

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

Special changes in the PFHD 2019

Now the FCD plan specifies in detail what types of expenses are taken into account when drawing up calculations (justifications), what norms and standards must be followed when forming them. Thus, when calculating insurance contributions to extra-budgetary funds, it is necessary to take into account the tariffs for these contributions.

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

General requirements to the rules for drawing up and approving the FCD Plan of a state (municipal) institution, its composition and form are regulated Order of the Ministry of Finance of Russia dated July 28, 2010. No. 81N"On the requirements for the plan of financial and economic activities of state (municipal) institutions"

In August of this year, further changes were made to Order 81N. The time to prepare the FCD Plan for 2019 is just around the corner, are you ready to meet the new requirements for the changes made?

What changed?

Volume

PFHD has become larger. In contrast to the current requirements for report generation, from 2017 the PFHD must additionally contain the following detailed information on:

• income and expenses by type of financial support
• justification of expenses for each type of financial support and type of expense (18 forms of Appendix 2)
• purchases for the planned period
• targeted funds in the context of capital construction projects

The new requirements significantly complicate the process of forming a FCD plan. The new form of the FCD plan requires the entry and processing of a significantly larger number of financial indicators.

Justifications

The main idea of ​​the changes is that every indicator of the FHD plan, every figure must now be justified. Justification is required for such key types of expenses as payments to personnel, insurance premiums, taxes and fees, procurement and others.

The new requirement implies a new methodology in which all intermediate calculations are stored in an understandable form and can be used to justify plan indicators.

Planning for real

The purpose of the changes is to improve the quality of financial planning of government institutions. At the same time, the level of financial control on the part of regulatory authorities is increasing.

In this regard, the responsibility of the institution in preparing the plan increases. PFHD is the main document on the basis of which the financial activities of the institution are carried out. Therefore, it is extremely important to take into account all the nuances at the planning stage in order to avoid misunderstandings and problems.

Let us note the main recent changes to the requirements for drawing up a FCD plan.

By Order of the Ministry of Finance of Russia dated September 24, 2015 No. 140n (as amended by Order of the Ministry of Finance of Russia dated December 17, 2015 N 201n):

• a clarification was made that the Plan is drawn up on a cash basis in rubles accurate to two decimal places
• the list of tables and requirements for their contents was clarified
• an additional standard was introduced to detail the financial condition in Table 1 “Indicators of the financial condition of the institution (division)”
• an additional rule was introduced for disclosing sources of income (by type of financial support) and payments by type of expense in Table 2 “Indicators for receipts and payments of an institution (division)”
• in Table 2 “Indicators for receipts and payments of an institution (division)” the name of the column “classification code for operations of the general government sector” was replaced with “code for the budget classification of the Russian Federation”
• a change was made to the requirements for approval of the FCD Plan - the Plan is approved by the head of the state (municipal) budgetary institution, unless otherwise established by the body exercising the functions and powers of the founder

By Order of the Ministry of Finance of the Russian Federation dated August 29, 2016 No. 142n:

• the name of the source of income and payments for subsidies for the implementation of state tasks was clarified, indicating budget levels (from the Federal budget, the budget of a constituent entity of the Russian Federation (local) budget)
• a source of income was added in Table 2 “subsidy for financial support of government assignments from the Federal Compulsory Medical Insurance Fund”
• it was clarified that the grants include not only grants from the budget for types of expenditure 613 and 623, but also grants provided by individuals and legal entities, including international organizations and foreign governments
• an additional rule was introduced when submitting the Plan for approval to attach justifications (calculations) of planned indicators for payments used in the formation of the Plan using the standards of labor, material and technical resources. Since 2017, it is necessary to provide 18 forms of calculations (justifications) of expenses, namely:

How to form a PFHD in 2019?

Changes in the reporting form often cause difficulties in their understanding and interpretation by specialists of planning departments, which is often accompanied by errors in the FCD Plan and an increase in time for its preparation. ……………………………………………………………….. Read more Our expert’s opinion on changes in the PFHD for 2017 in the “Budget Accounting” magazine

Watch the webinar “Formation of PFHD in 2017”

Changes in the reporting form often cause difficulties in their understanding and interpretation by specialists of planning departments, which is often accompanied by errors in the FCD Plan and an increase in the time for its preparation. Understanding this, we have developed an accessible electronic service that will help you prepare an FHD Plan in advance, efficiently and in accordance with current legal requirements.

ADVANTAGES OF “PFHD-2019” BASED ON ES “RAMZES”

MULTIFUNCTIONAL

"RAMZES 2.0 PFHD - 2019" is a convenient tool for solving any financial planning problems

FULL COMPLIANCE WITH LAW

All functions and forms implemented in the system are always up to date and comply with relevant regulations

“RAMZES 2.0 PFHD-2019” IS EASY TO USE

INTEGRATION WITH OTHER SYSTEMS AND SERVICES

FLEXIBLE CUSTOMIZATION

In “RAMZES 2.0 PFCD - 2019” you can customize PFCD forms in accordance with the specifics adopted at the regional level or in your department

MULTI-VERSION

“RAMZES 2.0 PFHD - 2019” will help create several versions of budgets (optimistic, pessimistic, taking into account planned activities or without them)

POSSIBILITY OF DATA ANALYSIS AND MONITORING

The system allows you to do comparative analysis versions of the plan, including in graphical form. In addition, it is possible to conduct quarterly monitoring of the actual implementation of the plan.

DETAILS

The system allows you to detail each indicator by income/expense item so that you can always answer the question - what made up the specified amount

PRICE

The cost of RAMZES 2.0 PFHD - 2019 is comparable to payment for the services of 1C consultants. At the same time, in addition to the electronic service itself, you receive round-the-clock support from our specialists.

MOBILITY

There is no need to purchase expensive software and hardware. You can work on your plan anywhere and from any device with Internet access: now your data will not be “lost” or “disappear”!

INTERFACE OF ELECTRONIC SERVICE RAMZES 2.0 PFHD - 2019

If several institutions of one department are connected to the service, it is possible to receive consolidated reports for the department, as well as switch to the full-functional version of “RAMZES 2.0 REGULATIVE PLANNING” with the ability to generate government tasks, calculate standards for the provision of public services, prepare OBAS, etc.

ARTICLES and DOCUMENTATION

User guide

You can also familiarize yourself with the functionality of the service by downloading the USER MANUAL "RAMZES.PFHD-2019" from the link:

SOLUTION RAMZES 2.0 PFHD - 2019" FOR YOU if:

• You work in a budget or autonomous institution with a large staff
• Your institution has an economic planning department or accounting department, and there are also full-time positions of economist and/or accountant
• The institution where you work has different sources and types of financial support
• Do you want to optimize your work and reduce the time it takes to prepare reports?
• It is really important for you to carry out the planning process efficiently and effectively, as well as make the necessary adjustments in a timely manner and monitor the implementation of the main indicators of the plan

PRICE LIST

to use the web service “RAMZES.PFHD-2019”

* - Technical support implies the availability of service functionality on a 24-hour basis (except 02:00-04:00 Moscow time) 7 days a week, as well as prompt elimination of technical failures.

** - In accordance with the Order of the Ministry of Finance of Russia dated July 28, 2010. No. 81N “On the requirements for the plan of financial and economic activities of state (municipal) institutions”, as well as taking into account changes to the requirements for drawing up the FCD plan, approved by Orders of the Ministry of Finance of Russia No. 140n and No. 142n.

Appendix 1 to Order No. 1270 shows the form of the plan. It is worth noting that it differs significantly from the previously used form. The new form is expanded and contains more tables to reflect financial indicators.

The plan now consists of three parts:

1) header. It indicates the approval stamp of the document, name, INN, KPP, address of the location of the institution (division), the name of its founder, the date the document was drawn up and other codes that were reflected earlier. It is worth noting that now in the header part it is necessary to additionally indicate the date of the previous approved plan;
2) meaningful. This part of the plan is the main one. It contains all the necessary financial indicators reflected in the corresponding tables. Compared to the previous form, there are more tables (five instead of two). In addition to indicators of the financial condition of the institution, indicators on receipts and payments, separate tables have been added to the new plan form to reflect indicators on expenses for the purchase of goods (works, services), information about funds at temporary disposal, as well as reference information.

Before the tables, as before, institutions describe general information about their activities. This information reflects the goals and activities of the institution, a list of basic services (work), including those provided for a fee.

In addition to this information, new form the plan must reflect:

The total book value of immovable state property as of the date of drawing up the plan (in terms of the value of property assigned by the owner of the property to the institution on the right of operational management, acquired by the institution (division) at the expense of funds allocated by the owner of the institution’s property, acquired by the institution (division) at the expense of income received from other income-generating activities);
the total book value of movable state property as of the date of drawing up the plan, including the book value of particularly valuable movable property;

3) designing. This part of the plan, as before, includes the signatures of officials responsible for the data contained in the plan - the head of the institution (division) (the person authorized by him), the head of the financial and economic service of the institution (division) or another person authorized by the head, the main accountant of the institution (division) and the responsible executor of the document.

Filling out the tabular part of the plan

First of all, let us recall that the plan is drawn up in relation to budgetary (autonomous) institutions and their separate (structural) divisions without the rights of a legal entity exercising powers to maintain accounting records (hereinafter referred to as the division).

Last year, plans were formed for one year in connection with the approval of the federal budget only for a year (Federal Law No. 359-FZ “On the Federal Budget for 2017”). This year, plans must be formed for a three-year period in connection with the adoption of Federal Law No. 415-FZ dated December 19, 2016 “On the federal budget for 2017 and for the planning period of 2018 and 2019.”

The plan is drawn up by the institution (division) using the cash method in rubles accurate to two decimal places.

According to the new form of the plan, its tabular part consists of the following sections:

1 “Indicators of the financial condition of the institution (division)”;
2 “Indicators of receipts and payments of the institution (division)”;
2.1 “Indicators of payments for expenses for the purchase of goods, works, services of an institution (division)”;
3 “Information on funds coming to the temporary disposal of the institution (unit)”;
4 "Reference information".

Financial condition indicators reflected in section. 1 of the plan include indicators on non-financial and financial assets and liabilities assumed as of the last reporting date preceding the date of drawing up the plan.

It is worth noting that the table intended to reflect financial indicators has been optimized in the new plan form. It indicates the total value of all non-financial assets, highlighting the book value and residual value of real estate and especially valuable movable property. At the same time, it is no longer necessary to reflect the value of real estate in the context of the funds with which it was acquired. Such data is presented in a new form in the descriptive part.

When reflecting the value of financial assets, not only the amount of receivables is currently highlighted, but also the amount Money (general meaning, amount of funds in accounts, amount of funds on deposits). The amount of accounts receivable for expenses (previously - for advances issued) should be reflected in the total amount, without distribution by type of expense and by source of financing.

A similar rule applies to accounts payable. Such debt is indicated by the total amount, highlighting the amount of overdue debt. Reflection of separate amounts of accounts payable by expense items is not required. In addition to accounts payable, when reflecting an institution's liabilities, it is now necessary to additionally show the amount of debt obligations.

Indicators for receipts and payments now need to be reflected in the plan in a new way. The type and structure of the table used to generate such indicators are radically different in the new and old plans.

According to the new form, not only receipts, but also payments are detailed according to the following types of financial support:

Subsidies for financial support for the implementation of state (municipal) tasks from the federal budget, the budget of a constituent entity of the Russian Federation (local budget) (column 5);
subsidies for financial support for the implementation of state assignments from the Federal Compulsory Medical Insurance Fund (column 5.1);
subsidies provided in accordance with paragraph. 2 p. 1 art. 78.1 BC RF (targeted subsidies) (column 6);
subsidies for capital investments (column 7);
compulsory health insurance (column 8);
receipts from the provision of services (performance of work) on a paid basis and from other income-generating activities (column 9), of which grants (column 10).

The names of indicators for receipts and corresponding payments are indicated in column 1. These indicators are reflected by type of service (work).

In the budget classification (BCC), the corresponding revenues and payments are written in column 3 as follows:

On lines 110 - 180, 300 - 420 - classification codes for operations of the general government sector;
on lines 210 – 280 – codes of types of budget expenditures.

In addition, when reflected in Sect. 2 data plans for receipts and payments must take into account the following features:

On lines 500, 600 in columns 4 – 10, the planned amounts of fund balances at the beginning and at the end of the planned year are written down (if these indicators are planned at the stage of forming the draft plan) or the actual fund balances when changes are made to the approved plan after the end of the reporting financial year;
on line 120 in column 10 - planned indicators for income from grants, the provision of which from the corresponding budget of the budget system of the Russian Federation is carried out using codes 613 “Grants in the form of subsidies to budgetary institutions” or 623 “Grants in the form of subsidies to autonomous institutions” types of budget expenditures, as well as grants provided by individuals and legal entities, including international organizations and foreign governments;
on lines 210 - 250 in columns 5 - 10 - planned indicators for relevant expenses separately by sources of their financial support.

By virtue of clause 8 of Procedure No. 1270, in order to formulate the plan indicators for receipts and payments included in the tabular part of the plan, the institution (division) draws up a plan at the stage of forming the draft budget for the next financial year (for the next financial year and planning period), based on from the information provided by the Ministry of Sports on the planned volumes of expenditure obligations.

The volumes of planned indicators for payments related to the implementation by an institution (division) of a state task, within the total volume of the subsidy for the implementation of a state task, can be calculated in excess of the standard costs determined in the prescribed manner (clause 13 of Procedure No. 1270).

Indicators of payments for expenses for the purchase of goods, works, and services are reflected in section. 2.1 plan.

This section was introduced for the first time. It indicates in columns 7 – 12:

On line 1001 - the amount of payment in the corresponding financial year under contracts (agreements) concluded before the start of the next financial year, while columns 7 - 9 reflect the amount of payment under contracts concluded in accordance with Federal Law No. 44-FZ, and in columns 10 – 12 – under contracts concluded in accordance with Federal Law No. 223-FZ;
on line 2001 - in the context of the year the purchase began, the amount of payments planned in the corresponding financial year under the contracts (agreements) for the conclusion of which it is planned to begin the procurement, while in columns 7 - 9 the amounts of planned payments under the contracts for the conclusion of which in the corresponding year according to Federal Law No. 44-FZ plans to place a notice of the procurement of goods, works, services to meet state (municipal) needs or send an invitation to participate in determining a supplier (contractor, performer) or a draft contract, and columns 10 – 12 indicate the amounts planned payments under contracts for the conclusion of which, in accordance with Federal Law No. 223-FZ, procurement is carried out (purchase is planned to begin) in the manner established by the procurement regulations of the institution (division).

When filling out section. 2.1 of the plan the following control ratios must be met:

Information about funds received at temporary disposal is reflected in section. 3 plans which is also new.

In this section, column 3 indicates the following information:

On lines 010, 020 - the planned amounts of balances of funds in temporary disposal at the beginning and at the end of the planned year (if these indicators are reflected at the stage of formation of the draft plan) or the actual balances of these funds when changes are made to the plan after the end of the reporting financial year;
on lines 030, 040 - the planned amounts of inflows and outflows of funds at temporary disposal for the corresponding year.

Reference Information. According to clause 9 of Order No. 1270 in section. 4 of the plan indicate for reference the amounts of public regulatory obligations, the powers to fulfill which on behalf of the Ministry of Sports have been duly transferred to the institution, budget investments (in terms of the powers of the state (municipal) customer transferred in accordance with the Budget Code of the Russian Federation), as well as information about the funds at the temporary disposal of the institution when the Ministry of Sports makes an appropriate decision.

Note: previously, the amounts of public obligations were reflected in a table where indicators of the institution’s receipts and payments were entered.

Calculations (justification)

Another significant innovation is the introduction of mandatory calculations (justifications) of planned indicators for payments. In accordance with clause 11.1 of Order No. 1270, such justifications must be attached to the draft plan submitted for approval.

The forms of calculations (justifications) are given in Appendix 2 to Order No. 1270. In addition to these forms, institutions have the right to develop additional tables.

Calculations of planned indicators for payments are formed taking into account the standards of labor, material, technical resources used to provide services (perform work) by the institution (division). Calculations of planned payments from subsidies provided in accordance with the budget legislation of the Russian Federation are carried out taking into account the costs used when the Ministry of Sports justifies budgetary allocations in order to formulate a draft law (decision) on the budget for the next financial year and planning period, as well as taking into account the requirements established by regulatory legal acts, including the requirements of technical regulations, provisions of standards, sets of rules, procedures and regulations (passports) for the provision of public services.

Calculations (justifications) of planned indicators for payments are formed separately according to the sources of their financial support.

The new form of the plan is significantly different from the previous one. Pre-existing tables have been adjusted, and tables have been introduced to reflect new indicators (for example, indicators on expenses for the purchase of goods (works, services), information on funds at temporary disposal). In addition, now it is necessary to additionally attach to the formed plan calculations (justifications) of payments reflected in section. 2 plans.
|