The plan of financial and economic activity of a budgetary institution: an example of drafting, items of expenses and income

In accordance with the legislation of the Russian Federation, budgetary institutions are obliged to plan financial and economic activities and fix the procedure for its conduct in a separate document. The way in which it should be drawn up is also regulated at the level of normative acts. What are the features of the formation of a plan of financial and economic activity of a budget organization? What information can be reflected in it?

Municipal budgetary institution

General information about the plan of financial and economic activity

For starters, consider what constitutes the document in question. Financial and economic activity is a set of management decisions of an organization related, first of all, to planning and distribution of income and expenses of an economic entity, taking into account legal norms, requirements, requirements and recommendations of the competent authorities that are relevant to the activities of the institution.

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

The authority that has the main competencies in terms of regulating the planning of revenues and expenses of state and municipal structures is the Ministry of Finance of Russia. This government structure issues various regulatory acts that regulate the planning of budgetary financial institutions for financial and economic activities. Before considering the order in which the plan of financial and economic activity of a budgetary institution should be drawn up, an example of an appropriate document, we will therefore study what sources of law govern the formation of this source.

Budgeting a financial institution: governing law

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

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

Order No. 81 on the preparation of a plan of financial activity of a budgetary institution: general provisions

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

Order No. 81: Planning

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

The source in question should be formed on the basis that the indicators in it are reflected on a cash basis with an accuracy of 2 digits indicated after the decimal point. The plan must comply with the form developed by the founder of the budget organization, taking into account the requirements reflected in Order No. 81.

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

- title;

- the main content area;

- the design part.

Social institutions

The heading of the plan

The heading should reflect:

- the stamp of approval of the plan, which fixes the name of the position, the signature of the employee who has the authority to approve the document, its decryption;

- date of introduction of the plan into circulation;

- document's name;

- date of formation of the plan;

- name of the budget institution, unit in which the document is developed;

- name of the authority that established the budget organization;

- other details necessary for the identification of the institution - TIN, KPP, code according to a special register;

- information about the financial year, in cases provided for by law, supplemented by the planning period;

- the names of the units of measurement of those indicators that are included in the document.

Content of the plan: text area

The content area of ​​the document in question consists of 2 parts - textual as well as tabular.

The first should reflect:

- the goals of the organization, determined in accordance with the provisions of the law;

- activities of the organization, determined by the charter;

- lists of works and services performed by the organization;

- the book value of real estate, which is assigned to the organization on the principle of operational management, movable property, including especially valuable;

- other information included in the plan by decision of the founder.

Content of the plan: tabular area

The plan also includes several tables. They reflect:

- indicators of the financial condition of the organization, including those related to assets and liabilities;

- information on receipts and payments;

- indicators of payments related to the procurement of goods, works, services;

- information on funds held temporarily by the organization;

- reference information.

The tabular part of the plan may reflect other information in accordance with the decision of the body that established the budget organization.

If social institutions or other state or municipal structures change their jurisdiction, then the plan should be drawn up in the order established by the competent authority in respect of which the organization will be accountable.

Financial and economic activity is

The making part of the plan

The plan under consideration must be certified by the signature of the competent persons of the organization - the director, the head of accounting, as well as the employee who compiled the document. These details are recorded in the design part of the document.

If the organization developing the document under consideration is an autonomous institution, then the plan should be certified by the head of this structure on the basis of the conclusion received from the supervisory board. Financial and economic activity is a responsible direction of the organization's development, and therefore its planning may require additional coordination with competent persons.

However, if the document under consideration is compiled by a structure in the status of a budgetary institution, in the general case, approval by the director only is sufficient - unless otherwise specified by the body that established the organization. If the plan is drawn up by the department of the institution, then it is put into action by the head of the organization.

Financial performance

The plan of financial activity of a budgetary organization: nuances

There are a number of nuances that characterize the formation of the document in question. So, the planned indicators of income and expenses, reflected in the tabular section of the plan, should be determined during the preparation of the draft budget for the financial year, supplemented in the cases stipulated by law for the planning period. At the same time, subsidies are taken into account:

- to ensure the fulfillment of the state task stipulated by the Budget Code of Russia;

- for investing capital investments in real estate provided on a competitive basis.

In addition, a number of other indicators are taken into account. Namely:

- public obligations to citizens, expressed in cash;

- budget investments.

As for the revenue targets, the state or municipal budget institution should take into account similar subsidies when determining them, as well as:

- revenues resulting from the provision of commercial services by the organization in accordance with the charter, that is, by its main activities;

- income from the sale of securities - in cases stipulated by law.

For reference, the following can be recorded:

- the amount of public obligations to citizens that must be performed by the organization in cash;

- the amount of budget investments;

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

The information reflected in the plan may be formed by the organization on the basis of the information that is received from the founder. Some of the relevant indicators may be calculated in nature - for example, those related to the receipt of income from the provision of commercial services.

Budget estimate

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

- on procurement in order to meet state or municipal needs under the legislation on contractual relations;

- on purchases that are carried out in accordance with the provisions of the Federal Law No. 223.

Formation of a financial activity plan: features of document approval

There are also a number of nuances that characterize the approval process for the plan in question. So, it can be noted that a government body that establishes social institutions and other profiles of state and municipal organizations has the right to put into circulation a single form of a document intended for use by both autonomous and budgetary structures, or 2 separate forms for each type of organization. Similarly, rules for completing the relevant documents may be adopted.

Revenue targets

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

Change in business plan

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

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

plan of financial and economic activity of a budgetary institution example

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


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