Pfhd theme for the year is a new form. The plan of the financial and economic activities of the institution. Changes in entry and exit rates
Our company has been working with government agencies for many years. Often, in this direction, clients have interesting situations and tasks, and we have to look for, and sometimes develop non-standard solutions.
Not so long ago, a client from the public sector contacted us with a sore problem related to changes in the plan of financial and economic activities (PFHD) in 2017. Having started looking for a solution, we realized that this problem is relevant for many of our public sector clients. And so we decided to devote a whole blog topic to this issue. We hope you find this information useful.
For reference
The plan of financial and economic activities is a significant internal document of any state institution, on the basis of which its financial activities are based. PFHD is used to plan and implement income and expenses. The need for each budgetary institution to draw up a PFHD and its main provisions are enshrined in the draft law of the Ministry of Finance of the Russian Federation of July 28, 2010 No. 81n. On August 29, 2016, the Ministry of Finance of the Russian Federation issued Order No. 142. The amendment introduces a number of significant changes in the process of drawing up the FHD plan of a budgetary institution for 2017.
What has changed in PFHD in 2017?
Now, in addition to the report itself, in PFHD it is obligatory to provide calculations of planned payment indicators. Expense sections should be detailed. They should include additional information:
- on income and expenses for each type of financing;
- about future purchases;
- about targeted funds for capital construction projects.
According to the new rules, each indicator of the FHD plan of the institution, up to the figure, must be justified. Detailed justifications are required for the following types of expenses:
- remuneration of employees;
- business trip payments;
- compulsory insurance contributions;
- taxes and fees;
- purchases of goods and others.
What difficulties have appeared in the client's work in connection with the new amendments?
The new requirements have significantly complicated the process of drawing up the FHD plan of the client's institution. The organization's specialists now need to enter and process a significantly larger number of indicators. Inspections by regulatory authorities are becoming more thorough. Any miscalculation can lead to fines and problems.
How to be?
Of course, all calculations can be done in Excel. But it takes a long time and there is a great risk of making mistakes, since you will have to manually enter a large amount of data. It was important for the client that all work was done in 1C. We needed to find an effective solution that would take into account all the innovations in the legislation and would have ample opportunities for drawing up and monitoring the FHD plan of the client's institution.
The first thing we looked at was the Budgeting. Supplement to "1C: Accounting of a state institution 8th rev. 1.0 ". But the system did not fit the client's needs. All organizations are unique in their own way, and this solution is optimal for another client. We are considering a specific case from practice.
Let's see how the program works with an example.
1. The client was required to draw up a plan of income and expenses of the institution according to extended analytical sections.
It's easy to do with the help of the program's customizable Articles directory. In the system, you can generate estimates in the context of the necessary analysts and taking into account the specifics of the work of the institution. (fig. 1)
Picture 1
2. Also, the organization needed to collect information on planned expenses and income from structural divisions. How to do it?
We use the document "Application for expense" to draw up a plan for the FHD of the institution for 2017. Figure 2 shows how bottom-up planning is organized. Consolidation of the application from the end subdivisions into the general plan of the FHD of the institution is being carried out to form limits.
Picture 2
3. With the help of the module, you can control the cash execution of the obligations under the estimate.
We have provided for the "Commitments and Compliance" report. It is a unique mechanism with the ability to generate data on a variety of sections of analytical indicators. With the help of it, you can get operational information about the fulfillment of the obligations assumed. (fig. 3)
Figure 3
A report "Agreements and Commitments" is also available. It allows you to get a brief report on the contracts and obligations of the institution with a grouping by KVD, KEK and contract, indicating the amount of the contract and the amount of the obligation. The general view of the report "Agreements and obligations" is shown in Figure 4:
Figure 4
4. The functionality of the solution allows you to organize the control of the actual income and expenses of the institution in the context of its divisions.
It is possible to divide the data of the FHD plan of the institution by areas of activity, sources of funding and in the context of a specific unit. This will allow you to quickly track information about the income and expenses of a particular department. (fig. 5)
Figure 5
Outcome
Now it is required to enter and process a significantly larger amount of data in the PFHD for 2017. Inspections by regulatory authorities will become more thorough. But do not panic and give up, because any changes lead to the better. The new requirements are intended to improve the quality of financial planning in the industry. And if there is no ready-made solution to the problem, you can always come up with one. Or, in the language of programmers, to develop.
If you need a module for "1C: Accounting of a state institution" or have questions about working with "1C", you can always contact us.
The plan of financial and economic activities 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 the preparation of PFCD for the next year, in this article we will understand the main innovations.
General
PFHD - a document that determines the structure of financing a state assignment, capital investments, income-generating activities, etc. The document is drawn up for one financial year or for one year and a planned biennium, depending on the period for which the budget is approved, from which is financed by a budgetary institution.
The template and features of the formation of PFHD for subordinate organizations are established by the founder in a separate administrative document. The standard template and mandatory requirements for the preparation of the document were approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n.
Download the form of the FHD plan for 2019
The FHD plan of a state institution is approved by the founder or a body vested with the powers of the founder. The document is drawn up on the basis of:
- An approved state or municipal task, as well as indicators characterizing the quality or volume of state (municipal) services.
- The amount of financing brought in, calculated according to the current regulatory costs.
- The projected amount of income from entrepreneurial and other income-generating activities.
- The planned costs and needs necessary to fulfill the state (municipal) task and ensure the life of the institution.
- Economic feasibility studies of the need for planned costs.
FHD plan for 2019 as amended
Since 2018, the requirements for the preparation of PFHD have changed: Order 81n (FHD plan for 2019) has been amended by order of the Ministry of Finance of Russia No. 142n dated August 29, 2016. First of all, the amount of disclosed information has significantly increased. Now you need to specify additional indicators:
- income and expenses by types of financial security;
- information on purchases for the planned period;
- information on earmarked funds in the context of capital construction objects.
The legislator has established the need to apply justification (calculations) for all indicators in terms of costs. The recommended sample is set in Appendix No. 2 to Order 81n. The requirement provides for the completion of 18 forms, at the discretion of the institution, the forms can be supplemented.
The form of the document was supplemented with a new column 5.1 "Subsidies for financial support of the fulfillment of the state assignment from the budget of the Federal Mandatory Medical Insurance Fund", in which it is necessary to disclose the indicators of the income and expenditure parts at the expense of the compulsory medical insurance funds. At the end of the article, you can download a sample FHD plan for 2019.
How to fill in PFHD
Step 1. On the first page of the FHD plan, in the heading ("I approve"), indicate the name and full name. the head of the organization, who approves the plan (m. b. founder). Fill in the section below with information about your organization: name, full name. head, TIN and KPP, as well as the codes listed in the headings.
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, fill in the information on financial and non-financial assets and liabilities.
Step 4. In the "Table 2" section, indicate the financial indicators for the planned financial year. The pages for the first and second planned fiscal years are filled out in the same way.
Step 5. In "Table 2.1" enter the data on the planned procurement costs.
Step 6. In "Table 3" and "Table 4" indicate information about the funds that are received in the temporary order.
Step 7. In the appendices, provide calculations for the planned costs: wages, business trips of employees, other payments.
2019 PFHD Specific Changes
Now, the FHD plan indicates in detail what types of expenses are taken into account when compiling calculations (justifications), what norms and standards should be followed in their formation. So, 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 the cost of insurance premiums is the exclusion from 213 KOSGU of measures to ensure measures to reduce industrial injuries and occupational diseases. A sample filling, a financial support plan for preventive measures, as part of the calculations for these measures, should be attached to the corresponding type of expenses.
" № 12/2016
Commentary to the order of the Ministry of Finance of the Russian Federation of August 29, 2016 No. 142n.
State (municipal) budgetary institutions, their separate (structural) subdivisions without the rights of legal entities, empowered with accounting powers, 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 the financial year and planning period, if the law (decision) on the budget is approved for the next financial year and planning period. 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 on a cash basis in rubles with an accuracy of two decimal places in the form approved by the founder of the institution in compliance with the provisions of clause 8 of Requirements No. 81n, containing the heading, content and design parts.
The commented Order of the Ministry of Finance of the Russian Federation of August 29, 2016 No. 142n "On Amendments to the Order of the Ministry of Finance of the Russian Federation No. 81n of July 28, 2010" On Requirements for the Plan of Financial and Economic Activities of a State (Municipal) Institution "(hereinafter - Order No. 142n) a number of significant changes have been made to Requirements No. 81n. It should be noted that the innovations introduced by Order No. 142n should be applied when forming the plan for 2017 (for 2017 and for the planning period of 2018 and 2019), with the exception of certain provisions.
Drawing up a tabular section
Recall that the following tables are included in the tabular section of the plan.
1. "Indicators of the financial condition of the institution (unit)." The table includes data on non-financial and financial assets and liabilities assumed at the last reporting date preceding the date of the plan.
2. "Indicators of receipts and payments of the institution (unit)."
2.1. "Indicators of payments on expenses for the purchase of goods, works, services of an institution (department)."
3. "Information about the funds received at the temporary disposal of the institution (unit)."
4. "Reference information".
In the tabular part of the plan, other information may be reflected by the decision of the body exercising the functions and powers of the founder, in compliance with the structure (including lines and columns) of the tabular part and the addition (if necessary) with other lines and columns.
According to the amendments, table 2 "Indicators of receipts and payments of the institution (unit)" is formed by the institution in the context of:
- subsidies for financial support of the fulfillment of the state (municipal) assignment from the federal budget, the budget of the constituent entity of the Russian Federation (local budget);
- subsidies for financial support of the fulfillment of the state assignment from the budget of the Federal Fund of Compulsory Medical Insurance;
- subsidies for other purposes;
- subsidies for capital investments in capital construction objects of state (municipal) property or the acquisition of real estate objects in state (municipal) ownership;
- grants in the form of subsidies, including those provided based on the results 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).
For reference, the amounts of public regulatory obligations are indicated, the powers for the execution of which on behalf of the state authority (state body), local self-government body were transferred to the institution in accordance with the established procedure, budget investments (in terms of the powers of the state (municipal) customer transferred in accordance with the BC RF), and also information about the funds at the temporary disposal of the institution when the body exercising the functions and powers of the founder of the institution makes the appropriate decision to reflect the specified information in table 4.
Recall that table 2 consists of 24 lines:
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Income receipts, total |
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Property income |
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Income from the provision of services, performance of work |
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Income from fines, penalties, other amounts of compulsory seizure |
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Gratuitous receipts from supranational organizations, foreign governments, international financial organizations |
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Other subsidies provided from the budget |
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Other income |
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Income from operations with assets |
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Expense payments, total |
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Staff costs, total |
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Labor costs and accruals on labor remuneration payments |
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Expenditures on social and other payments to the population, total |
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Expenses for paying taxes, fees and other payments, total |
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Expenses for gratuitous transfers to organizations |
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Other expenses (excluding expenses for the purchase of goods, works, services) |
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Expenses for the purchase of goods, works, services, total |
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Receipt of financial assets, total |
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Increase in fund balances |
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Other receipts from the line |
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Disposals of financial assets, total |
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Decrease in fund balances |
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Other disposals from the line |
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Balance at the beginning of the year |
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Balance at the end of the year |
These lines are filled in in the context of the following 11 columns:
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Column name |
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Indicator name for receipts and payments |
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Line codes |
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RF budget classification codes |
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Total amount of financial security |
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Planned income and expenses from subsidies for financial support of the fulfillment of the state (municipal) task from the federal budget, the budget of the constituent entity of the Russian Federation (local budget) |
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Planned receipts and expenditures from subsidies for financial support of the fulfillment of the state task from the budget of the Federal Fund of Mandatory Medical Insurance |
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Planned receipts and payments from the subsidy provided in accordance with para. 2 p. 1 art. 78.1 BC RF (target) |
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Planned receipts and payments from subsidies for the implementation of capital investments |
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Planned receipts and disposals at the expense of compulsory medical insurance funds |
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Planned receipts and disposals due to income from the provision of services (performance of work) on a paid basis and from other income-generating activities, total |
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Planned receipts and disposals from grants from column 9 |
* It is used when forming the FHD plan for 2018 (for 2018 and the planning period of 2019 and 2010). Moreover, the founder has the right to enter this column into the form of the plan of financial and economic activities recommended for his 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, column 10 reflects the planned indicators for income from grants, the provision of which from the corresponding budget of the budgetary system of the Russian Federation is carried out according to 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 (justifications) of the direction of spending in the billing period.
The changes introduced by Order No. 142n provide for the introduction of a mandatory requirement to attach calculation tables to the draft plan submitted by the institution for approval by the executive authority acting as the founder, containing the justification for the direction of spending in the billing period. A recommended sample of the forms of calculation tables is given in the appendix to Order No. 142n.
According to the new version of clause 11 of Requirements No. 81n, the draft plan submitted for approval is accompanied by calculations (justifications) of planned payments 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 of a recommendatory nature and, if necessary, can be changed (in compliance with the structure, including the lines and columns of the table) and supplemented with other columns, lines, as well as additional details and indicators, including codes of indicators for 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 structure of costs, certain types of payments are not made by the institution, then the corresponding calculations (justifications) for the indicators of the plan are not formed.
Calculations (justifications) of planned indicators for payments are formed taking into account the norms of labor, material, technical resources used for the provision of services by the institution (unit) (performance of work).
Calculations (justifications) of planned indicators for payments due to subsidies provided in accordance with the budgetary legislation of the Russian Federation are carried out taking into account the costs used when justifying budget allocations by the main administrators of budget funds in order to form a draft law (decision) on the budget for the next financial year and the planned 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 should be formed separately according to the sources of their financial support in the event that the body exercising the functions and powers of the founder adopts a decision on planning payments for the corresponding expenses (on lines 210-250 in columns 5-10) separately according to their sources financial security.
Calculations (justifications) of planned payments for payments used in the formation of the FHD plan should include the following.
1. Calculation (justification) of payments to personnel (line 210 of table 2 of the FHD plan). In turn, this calculation should include calculations (justifications):
- labor costs. When calculating the planned salaries, the estimated number of employees is taken into account, including the main, auxiliary, administrative and managerial, service personnel, estimated official salaries, monthly salary increments, regional coefficients, incentive payments, compensation payments, including for work with harmful and (or) hazardous 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 staff when sent on business trips. When calculating the planned indicators of compensatory payments to the staff of institutions not included in the wages fund, payments are taken into account to reimburse employees (employees) for expenses related to business trips, reimbursement of expenses for medical examination, reimbursement of expenses for paying the cost of travel and baggage transportation to the place the use of leave and vice versa for persons working in the Far North and equivalent localities, and their family members, other compensation payments to employees provided for by the legislation of the Russian Federation, local regulations of the institution;
- payments to childcare personnel;
- contributions for compulsory insurance in the Pension Fund of the Russian Federation, FSS, FFOMS. When calculating the planned indicators of insurance contributions to the Pension Fund of the Russian Federation, FSS, FFOMS, the rates of 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 FHD plan). This calculation reflects payments that are not related to payments to employees arising in the framework of labor relations (social welfare expenses outside the framework of the state pension, social, medical insurance systems), including payments for medical services, vouchers for sanatorium-resort treatment and to children's health camps, as well as payments to former employees of institutions, including for memorable dates, professional holidays, taking into account the number of planned payments per year and their size.
3. Calculation (justification) of expenses for payment of taxes, dues and other payments (line 230 of table 2 of the FHD plan). The completion of 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, procedure and terms of payment for each tax in accordance with the legislation of the Russian Federation on taxes and fees. The indicated calculation is filled in in the context:
- corporate property tax;
- land tax;
- other taxes and fees.
4. Calculation (justification) of expenses for gratuitous transfers to organizations (line 240 of Table 2 of the FHD 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 the costs of purchasing goods, works, services) (line 250 of Table 2) is carried out by type of payments, taking into account the number of planned payments per year and their size. This calculation reflects the cost of paying scholarships to pupils, students, graduate students, scientists, taking into account the number of planned payments per year and their size by type of payments.
6. Calculation (justification) of expenses for the purchase of goods, works, services. This calculation (line 260 of table 2) includes the cost of payment:
- communication services. The calculation of planned indicators for payment of communication services should take into account the number of subscriber numbers connected to the communication network, the prices of communication services, the monthly subscription fee per one subscriber number, the number of months of service provision, the amount of time-based payments for long-distance, international and local telephone connections, as well as the cost of services in case of time-based payment for telephone services, the amount of correspondence sent, including using courier and special communications, the cost of sending mail 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. The calculation (justification) of planned indicators for payment for transport services is carried out taking into account the types of services for the carriage (transportation) of goods, passenger traffic (the number of contracts concluded) and the cost of these services;
- utilities. Calculation (justification) of planned indicators for payment of utilities includes calculations of costs for gas supply (other types of fuel), for electricity, heat supply, hot and cold water supply and sanitation, taking into account the number of contracts for the provision of utilities, facilities, tariffs for the provision of utilities (including taking into account the applicable one-rate, differentiated by zones of the day or two-rate tariff for electricity), the estimated need for the planned consumption of services and the cost of transporting fuel (if any);
- rental property. Calculations (substantiation) of expenses for renting property, including immovable property, are carried out taking into account the leased area (the number of leased equipment, other property), the number of months (days, hours) of rent, the rental price per month (day, hour), as well as the cost of reimbursed services (for the maintenance of property, its protection, consumed utilities);
- maintenance of property. Calculations (justifications) of expenses for the maintenance of property are carried out taking into account the plans of repair work and their estimated cost, determined taking into account the required volume of repair work, the schedule of routine maintenance work for the repair of equipment, requirements for sanitary and hygienic maintenance, labor protection (including cleaning of premises and territory, removal of solid household waste, washing, dry cleaning, disinfection, pest control), as well as the rules for its operation for the provision of state (municipal) services;
- other works and services. These calculations (justifications) should 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 purchased forms of strict reporting, purchased periodical editions. The insurance premium () is determined in accordance with the number of insured employees, insured property, taking into account the base rates of insurance rates and correction factors to them, determined taking into account the technical characteristics of the insured property, the nature of the insurance risk and the terms of the insurance contract, including the presence of a franchise and its size 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 vocational education. This also includes the cost of paying for medical examinations, consulting services, expert services, research projects, etc .;
- the acquisition of fixed assets (for example, equipment, vehicles, furniture, inventory, household appliances). Such calculations (justifications) are carried out taking into account the average life of the depreciable property. The norms of 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), consisting in the analysis of information on market prices of identical (homogeneous) goods, works, services, should be applied, including information on the prices of manufacturing organizations, on the level of prices available to the state statistics authorities, as well as in the media and specialized literature, including the official websites of manufacturers and suppliers on the Internet;
- acquisition of inventories. Calculations (justification) of the costs for this should be carried out taking into account the need for food, medicines, fuel and lubricants and building materials, soft inventory and special clothing and footwear, spare parts for equipment and vehicles, household goods and stationery in accordance with norms 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 an institution to reimburse the standard costs associated with the provision of state (municipal) services in accordance with a state (municipal) assignment), in addition to the plan, it must draw up and submit to the founder information on transactions with targeted subsidies provided to a state (municipal) institution (f. 0501016) (hereinafter - information on targeted subsidies).
Note that information on targeted subsidies should not contain information on subsidies provided to an institution to financially support the fulfillment of a state (municipal) task. Based on the information on targeted subsidies approved by the founder, the institution compiles separately information on targeted subsidies for spending at the expense of targeted subsidies by this institution and information on targeted subsidies for spending at the expense of targeted subsidies for each unit.
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 RF BC). This agreement should determine the rights, obligations and responsibilities of the parties, including the amount and frequency of transfer of the subsidy during the financial year.
Obligatory conditions for the provision of subsidies to an institution for other purposes included in agreements (agreements) on the provision of subsidies are the consent of the institutions to the implementation by the main manager (manager) of budgetary funds that provided subsidies and state (municipal) financial control bodies of audits of compliance by the recipients of subsidies with the conditions, objectives and the procedure for their provision and the prohibition of the acquisition of foreign currency at the expense of the funds received, with the exception of operations carried out in accordance with the currency legislation of the Russian Federation when purchasing (supplying) high-tech imported equipment, raw materials and components, as well as other operations related to achieving the goals of providing these funds determined by regulatory legal acts, municipal legal acts regulating the procedure for granting subsidies to non-profit organizations that are not state (municipal) institutions (part 3 of article 78.1 of the BC RF).
When compiling information by an institution (department), they indicate:
- in column 1 - the name of the targeted subsidy with an indication of the purpose for the implementation of 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 - the code (part of the code) according to the budget classification of the Russian Federation based on the economic content of the planned receipts and payments;
- in column 4 - the code of the capital construction object (real estate object, event (enlarged investment project)) included in the federal targeted investment program, for construction (reconstruction, including with 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 amounts of the balances of targeted subsidies not used at the beginning of the current financial year, for which the need to send them for the same purposes has been confirmed in accordance with the established procedure;
- in column 8 - the amount of the debt returned to the institution for payments made from the subsidy funds in the previous financial periods, for which, in accordance with the established procedure, the need to send them for the same purposes was confirmed;
- in columns 9, 10 - the amounts of targeted subsidies and payments planned in the current financial year, the source of financial support for which are targeted subsidies, respectively.
If an institution (department) is provided with several targeted subsidies, payment indicators in the information are reflected without generating subtotals for each targeted subsidy.
The formation of the volumes of planned payments in the information is carried out in accordance with the normative (municipal) legal act, which establishes the procedure for the provision of targeted subsidies from the relevant budget.
In conclusion, we would like to point out a large number of misprints made in the forms of calculations (justifications) to the FHD plan. Apparently, in the future, we should expect changes to the already approved forms.
- the main internal financial document that state and municipal institutions of budgetary and autonomous type develop, approve and use in the planning and execution of income and expenses. The need to develop a plan for the financial and economic activities of the institution, as well as to ensure its openness and accessibility is enshrined in the norm of subparagraph 6 of paragraph 3.3 of Article 32 of the Federal Law of January 12, 1996 No. 7-FZ "On Non-Commercial Organizations", as well as part 13 of Article 2 of the Federal Law of November 3, 2006 N 174-FZ "On Autonomous Institutions".General requirements to the rules for drawing up and approving the FHD Plan of a state (municipal) institution, its composition and form regulates 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 of preparation of the FHD Plan for 2019 is not far off, 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 the formation of the report, from 2017, the PFCD must additionally contain the following detailed information on:
- income and expenses by types 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
- earmarked funds in the context of capital construction projects
New requirements significantly complicate the process of forming the FHD plan. The new form of the FHD plan requires the entry and processing of a significantly larger number of financial indicators.
Justification
The main idea of the changes is each indicator of the FHD plan, each figure must now be substantiated. Justification is required for such key types of expenses as personnel benefits, insurance premiums, taxes and fees, procurement and others.
The new requirement implies a new methodology in which all intermediate calculations are kept in an understandable form and can be used to justify the plan's indicators.
Planning for real
The meaning of the changes is to improve the quality of financial planning of state institutions. At the same time, the level of financial control by the regulatory authorities is also increasing.
In this regard, the responsibility of the institution in preparing the plan is increased. 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's note the main recent changes to the requirements for drawing up a FHD plan.
By order of the Ministry of Finance of Russia dated September 24, 2015 No. 140n (as amended by the Order of the Ministry of Finance of Russia dated 17.12.2015 No. 201n):
- it was clarified that the Plan is drawn up on a cash basis in rubles with an accuracy of two decimal places
- the list of tables and the requirements for their content was clarified
- an additional norm was introduced for detailing the financial condition in Table 1 "Indicators of the financial condition of the institution (unit)"
- an additional norm was introduced to disclose sources of income (by type of financial security) and payments by type of expense in Table 2 "Indicators on receipts and payments of an institution (unit)"
- in Table 2 "Indicators on receipts and payments of an institution (unit)" the name of the column "code for the classification of operations of the general government sector" was replaced by "code for the budget classification of the Russian Federation"
- a change was made to the requirements for the approval of the FHD 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 of August 29, 2016 No. 142n:
- the name of the source of income and payments for subsidies for the fulfillment of the state task was clarified, indicating the budget levels (from the Federal budget, the budget of the constituent entity of the Russian Federation (local) budget)
- a source of income was added to Table 2 "subsidy for financial support of the state assignment from FFOMS"
- it was clarified that grants include not only grants from the budget by types of expenditures 613 and 623, but also grants provided by individuals and legal entities, including international organizations and foreign governments
- an additional norm 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 norms of labor, material and technical resources. Since 2017, it is necessary to provide 18 forms of calculation (justification) of expenses, namely:
| Form name (Appendix No. 2 to PFHD) | CWR | |
| 1 | Justification of labor costs | 111 |
| 2 | Justification of payments to personnel when sent on business trips | 112 |
| 3 | Rationale for payments to childcare personnel | 112 |
| 4 | Justification of premiums for compulsory insurance | 119 |
| 5 | Justification of expenditures on social and other payments to the population | 321,323,340,350,360 |
| 6 | Justification of expenses for payment of property tax | 851 |
| 7 | Justification of the costs of paying land tax | 851 |
| 8 | Justification of expenses for payment of other taxes and fees | 852 |
| 9 | Justification of expenses for gratuitous transfers to organizations | 853 |
| 10 | Justification of other expenses (except for the costs of purchasing goods, works, services) | 113 |
| 11 | Justification of expenses for payment of communication services | 242, 243, 244, 245 |
| 12 | Justification of expenses for payment of transport services | |
| 13 | Justification of utility bills | |
| 14 | Justification of the cost of renting property | |
| 15 | Justification of expenses for payment of works, services for the maintenance of property | |
| 16 | Justification of expenses for payment of other works, services | |
| 17 | Justification of expenses for the acquisition of fixed assets | |
| 18 | Justification of expenses for the purchase of inventories |
How to form PFCD 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 FHD Plan and an increase in the time for its preparation ………………………………………………………… ……………………………………………………………… .. Read more The opinion of our expert on the changes in the PFHD for 2017 in the journal "Budget accounting"
Watch the webinar "Formation of PFCD 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 FHD Plan and an increase in the time for its preparation. Realizing this, we have developed an accessible electronic service that will help you prepare the FHD Plan in advance, with high quality and in accordance with the current requirements of the law.
ADVANTAGES OF "PFHD-2019" ON THE BASIS OF "RAMZES"
MULTI-FUNCTIONALITY
"RAMZES 2.0 PFHD - 2019" is a convenient tool for solving any problems of financial planning
FULL COMPLIANCE WITH THE LAW
All functions and forms implemented in the system are always up-to-date and comply with the relevant regulatory legal acts
"RAMZES 2.0 PFHD-2019" EASY TO USE
The system has a user-friendly interface, and the final report can be printed directly from the program interface. There is no need to adjust, edit or change anything. 
INTEGRATION WITH OTHER SYSTEMS AND SERVICES
Your financial data can be loaded into the ES “RAMZES” from 1C and Parus. There is no need to re-enter them manually. Also, the web service is equipped with the function of automated uploading of PFHD data to the official portal for posting information about state (municipal) institutions www.bus.gov.ruFLEXIBLE ADJUSTMENT
In "RAMZES 2.0 PFHD - 2019" you can customize PFHD forms in accordance with the specifics adopted at the regional level or in your department
MULTI-VERSION
"RAMZES 2.0 PFHD - 2019" will help to form several versions of budgets (optimistic, pessimistic, with or without planned activities)
POSSIBILITY OF DATA ANALYSIS AND MONITORING
The system allows you to make a comparative analysis of plan versions, including in a graphical form. In addition, you can conduct quarterly monitoring of the actual implementation of the plan.
DETAILS
The system allows you to detail each indicator by income / expense items, so that you can always answer the question - what constituted the specified amount
PRICE
The cost of RAMZES 2.0 PFHD - 2019 is comparable to the payment for the services of consultants for 1C. 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 the plan anywhere and from any device with Internet access: now your data will not be "lost" or "lost"!
INTERFACE OF THE ELECTRONIC SERVICE RAMZES 2.0 PFHD - 2019
If several institutions of one department are connected to the service, it is possible to receive summary reports for the department, as well as to switch to the full-featured version of "RAMZES 2.0 NORMATIVE PLANNING" with the possibility of forming government assignments, calculating standards for the provision of public services, preparing OBAS, etc.
ARTICLES & DOCUMENTATION
PFHD: What awaits us in 2019?New order of the RF Ministry of Finance. What changes in the procedure for the formation of PFCD are awaiting us in 2019 and how to prepare for them? About us in an article on the Unified Portal of Financial Information for Specialists of Government Institutions. |
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What changes have occurred with PFCD since 2017?What changes have started to operate in the process of forming the FHD plan since 2017? Says the director for development of FINATEK LLC, state adviser of the 2nd class Alevtina Yuryevna Tulskaya. |
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Online - webinar on the topic "Formation of PFHD"Major changes in PFCD in 2017: what to look for? How to quickly and correctly form and approve PFCD for 2017. |
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DECISION RAMZES 2.0 PFHD - 2019 "FOR YOU, if:
- You work in a budget or autonomous institution with a large staff of employees
- Your institution has a dedicated economic planning department or accounting department, as well as full-time positions of economist and / or accountant
- The institution in which you work has different sources and types of financial support
- You want to optimize your work and reduce the time for preparing reports
- It is really important for you to efficiently and efficiently carry out the planning process, as well as make the necessary adjustments on time and monitor the implementation of the main indicators of the plan.
PRICE LIST
to use the web service "RAMZES.PFHD-2019"
| BUDGET LEVEL | Municipal | Regional and federal | |||
| SERVICE PACKAGES | ECONOMY | BASE | STANDARD | PREMIUM | MAXIMUM |
| Cost, rub. in year | 12 000 | 24 000 | 36 000 | 48 000 | 60 000 |
| Technical support* | |||||
| PFCD standard reporting forms ** | |||||
| Industry specific reporting forms | |||||
| Free hotline consulting support | |||||
| Setting up an additional account (for branches), + 4000 rubles. per account | |||||
| Personal assistance in setting up the service | |||||
* - Technical support implies the availability of the service functionality on a round-the-clock 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 the changes to the requirements for drawing up a plan for FHD, approved by Orders of the Ministry of Finance of Russia No. 140n and No. 142n.
Draw up a plan for the financial and economic activities of the institution for 2018 according to the rules approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n. In this case, it is necessary to take into account all the latest changes that you will find in the material.
Learn from the article:
- Is it necessary to justify the indicators of the draft FHD plan for 2018
- What changes were made by order No. 142n and the draft order dated 20.10.2017
- How to fill in the main columns of the FHD plan
Major changes in 2017
When forming the FHD plan for 2018, take into account the changes that were made to order No. 81n by order No. 142n of August 29, 2016.
1. The indicators of the FHD plan are confirmed by calculations (justifications).
We will tell you what to consider when you justify the calculations. This will help you to correctly plan funds for 2018 and get the maximum financial support from the founder. The draft budget for 2018 is formed in advance.
To avoid errors in calculations, see the documents and examples in the table:
2. Since 2018, a new column 5.1 "subsidies for financial support of the fulfillment of the state task from the budget of the Federal Mandatory Medical Insurance Fund" has appeared in the FHD Plan.
3. Now the Ministry of Finance also plans to further adjust the Requirements for the plan of financial and economic activities of a state (municipal) institution. By the draft order of changes dated 10/20/2017, they want to exclude the provisions on the submission of Information on transactions with targeted subsidies.
General requirements for the FHD plan for 2018
To draw up a plan of financial and economic activities (PFHD), fill out:
You may be interested in:
1) heading part;
- text;
- tabular;
3) the decorating part.
Indicators in the tables should be reflected in rubles with an accuracy of two decimal places.
1. Heading part
In the heading part of the FHD Plan, indicate:
- in the stamp "APPROVED": the position of the authorized person to approve the plan, his signature with a decryption, date. The deadline for the approval of the FHD Plan is set by the founder;
- the date when the document was drawn up;
- the name of the institution;
- the name of the subdivision, if the FHD Plan is a subdivision;
- name of the founder;
- additional details identifying the institution (division): address of the actual location, TIN, checkpoint;
- the period for which the FHD Plan is drawn up: fiscal year or fiscal year and planning period;
- the name of the units of measurement of its indicators according to the All-Russian classifiers of units of measurement and currencies. For institutions (divisions) outside of Russia, form indicators in foreign currency and ruble equivalent. Calculate the equivalent as of the date of formation of the FHD Plan.
Text part
In the text (descriptive) part of the FHD Plan, indicate:
1. The objectives of the institution (unit), which are determined:
- regulatory legal acts adopted at the federal (regional, local) level;
- the charter of the institution (the position of the subdivision).
2. Types of activities and a list of paid services or works of the institution (unit), which are established as the main activities. Take the data from the charter, the regulations on the unit.
3. The total book value of movable (including CCDI) and immovable property. Take the data as of the date of the FHD Plan. Provide information in the context of the value of the property, which:
- secured by the founder on the basis of operational management;
- purchased with funds allocated by the founder or income from paid activities.
4. Other information requested by the founder.
Tabular part
In the tabular section of the FHD Plan, indicate:
- indicators of the financial condition of the institution (on non-financial and financial assets, on liabilities);
- plan indicators for receipts and payments of the institution.
An example of drawing up a plan for the financial and economic activities of an institution for 2018
How to fill in the indicators for receipts and payments
The form of the table with indicators for receipts and payments is given in paragraph 8 of the requirements approved by order No. 81n. The founder can supplement the form with lines and columns, but the general structure of the table must be preserved.
If PFHD prepares a separate structural unit of the institution, the head of the unit forms information on subsidies (columns 5, 6, 7) from the data provided by the institution.
If the institution receives earmarked or capital investment subsidies, the revenue target data must comply with the Statement of Earmarked Subsidies Transactions (Form 0501016).
Calculate information on income from income-generating activities (columns 9, 10) based on the volume of services or work that the institution plans to provide and their estimated cost. If during the year the institution receives income that is not accounted for in the PFHD, amend the plan.
The PFHD form, which is approved by the founder, may provide for the detailed information on line 120 "income from the provision of services, works" in the context of individual municipal services.
Make changes to the FHD Plan if unplanned income or expenses appear or the planned assignments change. For example, the institution has planned only incomes under code 131 "Income from the provision of paid services (works)", and in the middle of the year there were incomes under codes 143 "Receipt of insurance compensation from insurance organizations" and 189 "Other income" ...
Indicators on receipts and payments
Form the target figures for receipts in the context of:
- subsidies for the fulfillment of the state order;
- targeted subsidies;
- capital investment subsidies;
- grants:
- receipts from the provision of services (performance of work) for the main types of activities that institutions provide on a paid basis;
- income from income-generating activities;
- proceeds from the sale of securities.
For reference, indicate:
- the amount of public obligations to citizens, the authority to fulfill which has been transferred to an institution (unit);
- the volume of budgetary investments under the authority of the state customer;
- funds received at the temporary disposal of the institution (unit).
Form data on subsidies, grants in the form of subsidies, budget investments and public commitments, taking into account the amounts by divisions, based on the information of the founder. And the subdivisions compile this data based on information from the head institution.
Generate data on receipts from income-generating activities based on the planned volume of work (services) and the cost of their implementation.
This procedure is established in clauses 8.1, 10 of the requirements approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n.
If during the year you receive income that was not taken into account in the FHD Plan, make changes to it.
If the founder decided to return the remainder of the targeted subsidy to the budget, reflect the refund amounts in the section of revenue targets in a separate line with a minus sign (letter from the Ministry of Finance of Russia dated January 24, 2013 No. 02-06-10 / 225).
Budgetary and autonomous institutions reflect the receipt of income in accounting. For details on how to account for subsidies, grants, and budgetary investments, see the guidelines.
If the founder decided to return the remainder of the targeted subsidy to the budget, reflect the amount of the refund in the section of revenue targets in a separate line with a minus sign (letter from the Ministry of Finance of Russia dated January 24, 2013 No. 02-06-10 / 225).
Payment targets form in the context of payments for the following:
- wages and charges for it;
- social and other payments to the population;
- taxes, fees and other payments;
- gratuitous transfers to organizations;
- other expenses;
- purchase of goods, works, services. In this case, the planned indicators should be equal to the indicators of the purchase payment table.
Together with the PFHD project, provide the founder with the calculations of planned indicators for payments. The form of calculations is proposed in Appendix 2 to the requirements approved by Order No. 81n.
Justification should be made in the context of payments, which are indicated by the table on planned indicators, separately by source of funding.
Calculations for payments from subsidies should be made taking into account:
- normative costs, which were approved by the authorities of the constituent entities of the Russian Federation and local self-government;
- GOST, SNiP, SanPiN, standards and orders;
- the procedure for the provision of state or municipal services, which was approved by the founder.
How to fill out a table on payments for the purchase of goods, works, services
Specify the payment amounts separately for purchases under the Law of 05.04.2013 No. 44-FZ and the Law of 18.07.2011 No. 223-FZ under contracts that:
- concluded before the beginning of the financial year and will pay in the planned year;
- plan to conclude a PFCD in the respective financial year.
At the same time, the total amount of purchases in the planned year must correspond to the planned indicators for payments.
How to fill in the information about funds in the temporary disposal of the institution
Fill out the table with the planned indicators of funds that are received at the temporary disposal of the institution or unit, if this is provided for by the procedure for the formation of PFCD. In this case, it is not necessary to indicate data on these funds in the reference information.
In the table, indicate the amount of the balance of funds at the beginning and end of the planned year, if the founder decided to reflect these indicators at the stage of formation of the PFHD project. If not, please indicate the actual balances after the end of the financial year under report.
How to prepare background information
Provide background information if the institution:
- performs powers of authority on behalf of the state authority or local self-government;
- provides the founder with information on the availability of funds in temporary disposal.
To do this, specify:
- the total amount of public obligations to citizens, the authority to fulfill which has been transferred to an institution (unit);
- the volume of budgetary investments under the authority of a state or municipal customer; funds that were received by an institution or unit in a temporary order.
Decoration part
In the formalizing part of the PFHD, indicate information about the officials who are responsible for its content:
- the head of an institution or department;
- an accountant, the head of the financial and economic service or another person who is authorized by the head;
- the performer who prepared the document.
Example. The budgetary institution "University" provides services of higher professional education.
Based on the information provided by the founder, as well as taking into account the planned performance indicators for the next financial year, the economic department "University" drew up the FHD Plan for 2018. The FHD plan has been submitted for approval to the founder.