home Business Plan of financial and economic activities of a state (municipal) institution. The procedure for drawing up a plan for the financial and economic activities of an institution. The plan for financial and economic activities is formed

Plan of financial and economic activities of a state (municipal) institution. The procedure for drawing up a plan for the financial and economic activities of an institution. The plan for financial and economic activities is formed

Financial plan economic activity is one of the mandatory documents that must be developed and approved by an autonomous institution in accordance with the requirements of the legislation of the Russian Federation.

At its core, the financial and economic activity plan for an autonomous institution is the main document financial planning activities similar to the budget estimates prepared for government institutions.

However, the Law on Autonomous Institutions says little about the plan for financial and economic activities. So, in paragraph 13 of Art. 2 provides a list of documents, the openness and accessibility of which an autonomous institution must ensure, and these documents include a plan of financial and economic activities. He is mentioned three more times in the Law. In Art. 11, when determining the competence of the supervisory board of an autonomous institution, it is established that the supervisory board, in addition to other documents, considers a draft plan for the financial and economic activities of the autonomous institution, as well as draft reports on the activities of the autonomous institution and the use of its property, execution of the plan for its financial and economic activities upon the proposal of the head autonomous institution. A copy of the conclusion of the supervisory board on the consideration of the draft financial and economic activity plan and a copy of the report on its implementation are sent to the founder of the autonomous institution.

The decision to approve the financial and economic activity plan is made by the head of the autonomous institution only on the basis of the conclusion of the supervisory board (clause 3 of article 11 of the Law on Autonomous Institutions). As follows from i. 6 of this article, the conclusion on the draft plan for the financial and economic activities of an autonomous institution is given by a simple majority of votes of the members of the supervisory board.

The report on the implementation of the financial and economic activity plan of the autonomous institution is approved by the supervisory board of the autonomous institution upon the proposal of the head of the autonomous institution.

In accordance with Art. 6 of Law No. 83-FZ, the Ministry of Finance of the Russian Federation establishes requirements for drawing up a plan for the financial and economic activities of an autonomous institution.

The form and procedure for developing a financial and economic activity plan, taking into account the requirements of the Ministry of Finance of Russia, are approved by:

On the highest executive body of state power of a constituent entity of the Russian Federation - for regional autonomous institutions;

About local administration - for municipal autonomous institutions.

In accordance with the requirements of Law No. 83-FZ, the Ministry of Finance of the Russian Federation approved Order No. 81n dated July 28, 2010 “On the requirements for the financial and economic activity plan of a state (municipal) institution.” This order came into force on 01/01/2012 and applies to budgetary and autonomous institutions.

In accordance with the requirements approved by the order of the Ministry of Finance of Russia, the plan of financial and economic activities must consist of three parts - header, content and design. In turn, the content part includes two components - text and tabular. The textual (descriptive) part of the financial and economic activity plan contains the goals and types of activities of the institution, a list of services (works) related to the main types of its activities, as well as information on the book value of the property. The tabular part of the financial and economic activity plan contains: o indicators of financial condition (data on the assets and liabilities of the institution and its divisions); o revenue targets - for the institution’s main sources of income;

o planned indicators for payments - in terms of payments that generally correspond to the transaction codes of the general government sector.

According to the order of the Ministry of Finance of the Russian Federation, the plan for the financial and economic activities of a budgetary or autonomous institution is drawn up for one year, if the budget is approved by law for fiscal year, and for three years, if the law approves the budget for the next financial year and planning period. The plan is drawn up in the currency of the Russian Federation (rubles) with an accuracy of two decimal places.

The main goals of forming a plan for financial and economic activities are to obtain the highest quality informative parameters that objectively characterize the activities and financial position of an autonomous institution for the coming year, as well as to assess the development prospects of the institution. In this regard, the following definition can be given: financial and economic activity plan autonomous institution - a mandatory document intended to manage the activities of an autonomous institution, containing natural and financial indicators planned for the coming year, which give a holistic and objective picture of the functioning and financial condition of the autonomous institution.

The financial and economic activity plan can be considered as an information base for reporting, analyzing financial and economic activities and the development strategy of an autonomous institution. The main objective of drawing up a plan is to reduce the level of uncertainty associated with the adoption management decisions about the activities and development of the autonomous institution in the future.

A draft plan for the financial and economic activities of an autonomous institution is formed by its financial department (for example, the accounting department with the participation of the head and economists) based on the planned performance indicators of the institution for the coming year.

The indicators of the financial and economic activity plan are consistent with the indicators of the state (municipal) task established by the founder for the autonomous institution, therefore it is developed simultaneously with the budget for the next financial year (or for the next financial year and planning period).

The draft plan is clarified and formed in the final version after legislative approval of the corresponding budget, the establishment of a state (municipal) task for an autonomous institution by order of the body exercising the functions and powers of its founder, and the establishment of budget allocation limits for the provision of state (municipal) services by the autonomous institution and execution of work.

Financial and economic activity plan budgetary institution(FHD plan) is a document reflecting the financing model of a particular project. All budgetary institutions (municipalities) are provided with funds based on a plan, which is drawn up and approved anew every year. The FCD plan for 2018 will need to be drawn up in a new way, due to changes in order No. 81n in accordance with instructions dated August 29, 2016 No. 142n.

General information about changes

The financial and economic activity plan reflects the composition of the financing of government tasks, capital investments and other types of activities of a budget organization that can generate any income. The planning period will be based on the period for which the municipal financing budget will be approved. This may be one financial year or a planning period of one or two years.
The template for drawing up a document for budgetary organizations is established by a special constituent body in a separate order. The main standard template for the FCD plan of a budgetary institution for 2018, a sample of its completion and instructions for the sequence of its preparation have been approved by the Ministry of Finance Russian Federation by order No. 81n of July 28, 2010.
The financial and economic activity plan established by a special constituent body or a body authorized to make constituent decisions is drawn up on the following basis:

Approval of state or municipal tasks, as well as provision of reporting on the quality and volume of municipal services provided by a budgetary institution.
Forecast of the amount of material profit received as a result of entrepreneurial or other activities designed to generate income.
Obtaining funding in the amount necessary to make the necessary planned expenses.
A list of needs and requirements of a budgetary institution, the satisfaction of which is the basis for fulfilling the state task and maintaining the life of the entire organization.
An economic designation for all costs incurred to meet the needs of an institution.

Changes to the FCD plan in 2018

The financial and economic plan for 2018, the new form of which was adjusted based on the order of the Ministry of Finance dated August 29, 2016 No. 142n, differs from the old model in the degree of openness of information. Therefore, the FHD plan must indicate the following additional information:

all income and expenses of the institution regarding the types of financial support sold;
information about targeted funds allocated for capital construction;
procurement planning for the next financial year.

The founding body established the need to provide justification for it along with the FCD plan. The justification consists of calculations of the costs incurred. FHD plan of a budgetary institution for 2018, a sample of which is recommended in Appendix No. 2 of Order No. 81n. Based on the requirements, 18 documentation forms are provided for completion, which can be supplemented at the discretion of the budget organization.
The new form of the FHD plan for 2018 has been supplemented with column 5.1 “Subsidies for financial support for the implementation of state tasks from the budget of the Federal Compulsory Health Insurance Fund,” which should display all reporting data on expenses and income from compulsory medical insurance funds.
The adjustments made to the document are not final, since the Ministry of Finance plans to exclude from the FHD plan the provision on the basis of which each budgetary institution must report on all manipulations involving target environmental media from the approved budget.

Filling out the FHD plan

The process of filling out the financial and economic activity plan should occur in accordance with the following recommendations:

In the “I approve” header on the main page of the FHD plan, you must indicate the name of the organization and the full name of its leader (founder) who approved the plan. On the page below you enter data about the executive budgetary institution: name of the organization, full name of the head, TIN and KPP numbers, as well as the numeric codes indicated in the headings.
It is necessary to fill out the “Contents” of the plan. The goals, objectives and activities of the organization are prescribed in accordance with the Charter.
“Table 1” contains information about all the organization’s liabilities, financial and non-financial assets.
“Table 2” contains all data on financial indicators for the planned financial year.
“Table 2.1” should contain data on the planned costs of procurement.
"Table 3" and "Table 4" contain data on those cash, which came into use by the organization on a temporary basis.
The Appendix should contain all calculations of expenses for the costs of production and organizational processes: wages, payment of taxes and debts, maintenance of seconded employees, payment of sick leaves and vacations.

Special changes in the FHD plan for 2018

The new sample financial and economic activity plan now displays all data on the organization’s expenses with justification (calculations) attached to it, and also lists all the norms and standards in accordance with which the plan form was filled out. For example, when calculating the amount of insurance premiums to non-budgetary organizations, it is necessary to provide data on the tariff plans of the insurance organization.
The list of expenses for insurance premiums no longer indicates 213 KOSGU measures to reduce and suppress occupational injuries and occupational diseases. All documentation related to this type of expense must be attached to the FCD plan.
When forming a tax expense item, it is worth taking into account the rates and deadlines for paying taxes, the tax base, as well as benefits. When compiling a payment report, labor, technical and material resources are taken into account.
Regarding the reporting of the organization’s income, the source of income “Subsidy for financial support of the state task from the Federal Compulsory Medical Insurance Fund” (“Table 2”, order No. 81n) is placed in a separate column; funds allocated from the federal, regional and local budgets are indicated in a single amount.

In 2015, the Russian Ministry of Finance approved a program for the development of federal standards accounting for public sector organizations. In the current edition, the program includes 29 standards. They will come into force in stages from 01/01/2018. The final transition to the application of standards is planned for 2020. At the same time, changes will be made to the current instructions for accounting and reporting, forms of primary accounting documents and registers.

The Conceptual Framework for Accounting and Reporting standard is a basic document that defines uniform requirements for accounting and reporting in public sector organizations. The provisions of the Standard are applied simultaneously with other approved standards, as well as regulatory legal acts that govern accounting (budget) accounting and reporting.

How to reflect income tax and VAT

Income tax and VAT should be reflected in the FCD plan in terms of income: in special lines, if this is provided for in the plan form, or as a decrease in income, if the form does not contain separate lines for taxes. The Ministry of Finance is currently preparing a draft order that will be in force in 2019. In the FHD plan, the amounts of income tax and VAT will be separated. Payments that reduce income will be indicated with a minus sign.

If there are no separate lines for taxes in the FHD plan, reduce the income indicator on which you plan to pay taxes. This way, you reconcile the income in the plan with the future performance of the personal account. Select an income item taking into account planned income so that at the time of payment it definitely contains income. Please agree on this option with the founder.

How to show refunds

Refundable funds are money that you transferred to support the activities of the institution with the condition of their return: securing an application for participation in a purchase or a security deposit under a lease agreement. They also need to be reflected in the institution’s FCD plan. But return payments are not considered income or expenses of the institution, since they are received for temporary use and then returned.

Income and expenses do not include money from agency agreement, which the agent institution receives from citizens or organizations and then transfers to the principal. The general requirements for the FCD plan for these amounts include lines 310 “increase in fund balances” and 410 “decrease in fund balances.” Reflect return and agency funds in them.

How to fill out tables with justifications for payments to the FHD plan

The expenses that you include in the FHD plan for 2018 must be justified. And in 2019, institutions will also have to justify their income. A new column will appear that takes into account rolling contracts.

What documents need to be used to justify expenses?

For documents that you can use to check your numbers, see the table. For example, when you fill out calculations (justifications) for payments to personnel, be guided by staffing table taking into account the fact that in 2018 all institutions must switch to efficient contract. In this case, the question arises, what amount should be indicated in the “Incentive payments” column? After all, it is not constant and depends on the quality of the work performed. Set the maximum amount that the employee can earn. You have no right to pay more than that. And if the payment is less, then you can justify such an expense with a document in which the criteria for performance indicators are written down.

Table. Supporting documents for tables with justifications.

Types of calculations	What to consider	How to confirm calculations
Payments to staff	Remuneration indicators: estimated number of employees; official salaries; monthly salary increases; compensation and incentives payments; other payments; indexation of payments	Staffing schedule. Regulations on remuneration. Collective agreement. Other local acts, which set out payments to employees from the payroll
Payments to staff	Payments that are not included in the payroll: travel reimbursements to employees: daily allowances, travel, accommodation; compensation mandatory medical examinations; other payments. Do not take into account the costs of travel and accommodation, medical examinations, if you pay for them under agreements or contracts with third-party organizations - this is a purchase	Travel plan for 2018. Amounts of travel allowance reimbursement. Lists of employees who undergo mandatory medical examinations. Documents on special assessment of working conditions. Price lists
Payments to childcare staff	Number of employees receiving compensation at the time of calculation	Copies of leave orders
Insurance premiums	Insurance premium rates	Tariffs for 2018
Expenses for paying taxes, fees and other payments	Object of taxation. Features of determining the tax base. Tax benefits. Tax rates	Tax returns as of January 1, 2017. Indicators of non-financial assets as of July 1, 2017
Expenses for communication services	Landline costs: number of subscriber numbers; subscription fee; service provision period; amount of time-based intercity charges, international and local telephone connections. Postage costs: the number of correspondence sent; the cost of sending postal correspondence per unit of service. Internet expenses: subscription fee; cost of renting an Internet channel; time-based payment for Internet services; internet traffic	Copies of contracts for communication services as of January 1, 2017. Copies of contracts concluded during 2017
Payment costs transport services	Transportation (transportation) of goods, patients, students, employees. Number of concluded contracts. The number of employees whose work is traveling. Cost of transport services	Copies of contracts of 2017. CP or price lists from potential contractors for 2018. List of employees whose work is traveling
Payment costs utilities	The number of concluded contracts for gas supply and other fuels, fuel transportation, electricity supply, heat supply, hot and cold water supply, sanitation. Tariffs, including taking into account the applied single-rate, differentiated by zones of the day or two-rate tariff for electricity. Calculation of the need for planned consumption of services. Transportation costs	Response from utility organizations to a written request for tariffs for 2018. Copies of contracts of 2017. Information on the actual consumption of resources taking into account planned indicators until the end of the year
Expenses for renting property	Rented area, amount of rented equipment, other property. Number of months (days, hours) of rent. Rental price per month (day, hour). Cost of reimbursed services for property maintenance, security, utilities	Copies of lease agreements for 2017. Sheet of agreement with the landlord on the planned cost of renting the property for 2018
Expenses for work and property maintenance services	Plans for repair work and their estimated cost. Equipment repair work schedules. Volume of solid waste removal. Territory for disinfection, disinsection. Fire prevention measures. Other types of property maintenance work	LSR, defective statements, repair work schedules. Information on tariffs for solid waste removal
Expenses for other works and services	Payments for insurance (including compulsory motor liability insurance). The need for advanced training services and professional retraining of employees. Routine medical examinations of employees. Driver medical examinations. Maintenance of accounting programs and other software. Other services	Planned calculation of property insurance. Plan of the education. CP or price lists. Lists of employees for training. Documents on special assessment and price list from the medical institution. List of software and information systems. Copies of software support agreements for 2017
Expenses for the acquisition of fixed assets, inventories	Based on the purchase of fixed assets: average service life of depreciable property; norms for providing property in physical terms. Based on the purchase of supplies: the need for food, medicine, fuels and lubricants, spare parts for equipment and vehicles, household goods and office supplies, soft equipment and workwear; norms for securing the specified property	Justification of the institution's needs for fixed assets and inventories. Price lists or commercial offers to confirm the planned price

How to supplement tables with calculations

Calculation tables are not an integral part of the plan, but a separate information block of reference information. Their form is advisory in nature, that is, if necessary, you can supplement these tables with new columns and rows. But at the same time, follow the structure proposed by officials or your founder. This conclusion follows from paragraph 11 of Requirements No. 81n.

Let's look at the example of calculating the payment of land tax. The minimum set of information, which is specified in Requirements No. 81n, can be compiled with additional indicators in expanded form. In particular, enter the columns “Name of the subject”, “Extended use”, etc. Then the founder will have no questions about the calculation.

In the “Electronic Budget” system, make all changes through the “Addition” tab. If you have additional information for the FHD plan, but you have not submitted it in the system, then your data in the calculations will not match the final value. The Ministry of Finance warns that it is better to make all additions to the system, otherwise auditors may apply sanctions.

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Plan of financial and economic activities of a state (municipal) institution— one of the most important documents regulating the activities of budgetary and autonomous institutions. Contains information about the financial and economic activities of a state (municipal) institution planned for the financial year (planning period).

The financial and economic activity plan is abbreviated as the FCD Plan.

Explanation

The financial and economic activities of budgetary and autonomous institutions are carried out on the basis of a financial and economic activity plan. This document must be open and accessible (clause 6, clause 3.3 Federal Law N 7-FZ, clause 7, part 13, art. 2 of Federal Law N 174-FZ).

Order of the Ministry of Finance of Russia dated July 28, 2010 N 81n approved the requirements for the plan of financial and economic activities of a state (municipal) institution.

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 body exercising the functions and powers of the founder, when establishing the procedure, has the right to provide for additional detail of the Plan indicators, including by time interval (quarterly, monthly).

Approval of the FCD plan (below are the points of Order of the Ministry of Finance of Russia dated July 28, 2010 N 81n):

"21. The plan of a state (municipal) autonomous institution (Plan, taking into account changes) is approved by the head of the autonomous institution based on the conclusion of the supervisory board of the autonomous institution.

22. The plan of a state (municipal) budgetary institution (Plan, taking into account changes) 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.

The financial and economic activity plan is drawn up at the stage of forming the draft budget for the next financial year (for the next financial year and planning period), after which the financial and economic activity plan is, if necessary, clarified by the institution and sent for approval to the body exercising the functions and powers of its founder ( or by decision of the body exercising the functions and powers of the founder, approved by the institution).

The body exercising the functions and powers of the founder, when establishing the procedure, has the right to provide for additional detail of the Plan indicators, including by time interval (quarterly, monthly).

The procedure for drawing up the Plan is determined by the executive body (local government body) exercising the functions and powers of the founder in relation to the institution. This procedure, for example, was approved by: by order of Rosselkhoznadzor dated December 20, 2013 No. 634, by order of the Ministry of Education and Science of Russia dated 10.12.2013 N 1321, by order of the Ministry of Labor of Russia dated 05.09.2013 N 447n, by order of the Ministry of Agriculture of Russia dated 06.02.2013 N 42, by order of the Federal Property Management Agency 01/24/2013 N 16, by Order of the Ministry of Health of Russia dated 01/18/2013 N 15n.

"Federal Law of January 12, 1996 N 7-FZ "On non-profit organizations"(Clause 3.3 Article 32):

“The state (municipal) institution ensures the openness and accessibility of the following documents:

1) constituent documents of a state (municipal) institution, including amendments made to them;

2) certificate of state registration state (municipal) institution;

3) the founder’s decision to create a state (municipal) institution;

4) the founder’s decision to appoint the head of a state (municipal) institution;

5) regulations on branches and representative offices of a state (municipal) institution;

6) a plan for the financial and economic activities of a state (municipal) institution, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder, and in accordance with the requirements established by the Ministry of Finance of the Russian Federation;

7) annual financial statements of a state (municipal) institution;

8) information on control measures carried out in relation to the state (municipal) institution and their results;

9) state (municipal) assignment for the provision of services (performance of work);

10) a report on the results of their activities and on the use of the state (municipal) property assigned to them, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder, and in accordance with general requirements, installed federal body executive power, carrying out the functions of developing state policy and legal regulation in the field of budgetary, tax, insurance, foreign exchange, and banking activities."

12.01.2020

Additionally

The excess of budget expenditures over its revenues.

A document establishing, in accordance with the classification of budget expenditures, limits on the budgetary obligations of a government institution.

A non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or municipal entity to perform work, provide services in order to ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of government bodies (state bodies) or local government bodies in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas.

Officials from the Ministry of Finance of the Russian Federation have updated the recommended form of a plan for the financial and economic activities of an institution. Amendments come into force on 04/01/2020. This means that federal institutions subordinate to the Ministry of Finance must fill out the document already in new form and according to the new rules of the Ministry of Finance for the FHD plan for 2020. For other public sector employees, the founders are required to bring the forms into compliance with the new provisions of Order No. 17n of the Ministry of Finance of Russia dated 02/07/2020 and notify the institutions with the relevant orders.

Document structure	What has changed in PFHD
Section No. 1	Codes for gratuitous receipts in section No. 1 of the PFHD have been updated. Now reflect targeted subsidies and capital investments under Article 150, and use Article 180 to reflect other revenues.
	Updated codes that reflect free receipts from grandees. Deposit amounts taking into account the new requirements: code 613 - if the grant was received by a budget institution; code 623 - autonomous; code 634 - grants for other non-profit organizations.
	In line 2240, instead of costs for social security for orphans and children left without parental care, indicate costs for other payments to the population.
Section No. 2	The line for payments under government contracts concluded before the beginning of this year has been detailed. Now the amounts will have to be divided by type of legal acts: separately indicate the amounts of contracts according to Law No. 44-FZ and separately according to Law No. 223-FZ.
Section No. 2	Additional detail has been added regarding contact amounts under 44-FZ. It will be necessary to distinguish between procurements carried out under national and regional projects. The edits affected the lines deciphering already concluded government contracts and those expected to be concluded.

Why do you need PFHD?

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

The template and features of the formation of the PFHD for subordinate organizations are established by the founder in a separate administrative document. In 2020, new rules came into force (Order of the Ministry of Finance of Russia No. 186n dated August 31, 2018). The order sets out the requirements for drawing up the plan, the specifics of the formation of justification calculations, the approval procedure and the recommended sample document. Standard justification calculation forms are presented in Order No. 81n of the Ministry of Finance of Russia dated July 28, 2010; it is valid until January 1, 2019.

The document is drawn up on the basis of:

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

What changes in the rules for filling out the PFHD for 2020

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

PFHD for 2020 according to order No. 81n	PFHD for 2020 according to order No. 186n
The text part must be filled in	There is no text part
Table 1 “Indicators of the financial condition of the institution” is formed	Table 1 has been removed from the form; it does not need to be filled out.
Table 2 “Indicators of receipts and payments of the institution” is compiled	Calculation information is indicated in section 1 “Receipts and payments”
Information is entered into table 2.1 “Indicators of payments for expenses for the purchase of goods, works, and services of the institution”	Section 2 “Information on payments for the purchase of goods, works, services” is completed.
Table 3 “Information on funds received at the temporary disposal of the institution” is being prepared.	Not filled in
Table 4 “Reference information” is filled in (about public obligations, budget investments, funds at temporary disposal)	Not filled in
Detailed justification of income is not provided	A justification of income for all sources of financing is being prepared.
	Calculations of justification for all types of expenses are generated

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 (Part III of Order No. 186n) provides for the completion of 18 forms; forms are supplemented at the discretion of the institution.

Who draws up the FCD plan and when?

The preparation of a draft plan for financial and economic activities is carried out by a subordinate budgetary institution. Budgetary and autonomous organizations prepare projects and amendments to the PFHD.

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

The deadline for providing the PFHD is set by the founder. The document is prepared in December, after the budget for the next year and two-year planning period is formed and communicated to subordinate institutions.

How to fill out correctly for 2020

The new form is presented in two sections: “Receipts and payments” and “Information on payments”. Let us present the procedure for drawing up and approving the financial management plan of a budgetary institution in the form of step-by-step instructions:

We fill out receipts. The first table shows all possible sources of income. The contractor indicates the estimated indicators for the next year and the planning period. We include expenses. In this part, the expenditure component is summarized. Decoding is in the next section. Equality of income and expenditure parts is mandatory.
In column 3 of the first table we enter the BCC for income (analytical code) and expenses (CVR), respectively. All information is taken from Order of the Ministry of Finance No. 132n.
In column 4 we indicate KOSGU to reflect the economic significance of the planned operation.
We distribute the estimated values of income and expenses by financial period. For the current PFHD these are 2020 and 2021-2022.
Let's detail the costs. The Contractor enters a breakdown of payments for each planning period according to KOSGU.
Fill out the second section “Information on payments”. We break down the expenditure amounts into contracts that are planned to be concluded under 44-FZ and 223-FZ. A breakdown is also made by date of conclusion. Agreements that must be concluded before the start of the reporting period are separately indicated. The other line contains contracts that are planned to be concluded next year.
We check the calculations. After filling out all the necessary lines, the document is signed by the manager and the responsible executive. We indicate the date of compilation.

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