Who approves the FHD plan of a budgetary institution. Planning expenses of a budgetary institution. How to reflect income tax and VAT

Financial planning economic activity educational organization is important part analytical work, which determines the possibility of competent resource management to ensure the educational process. A new FHA plan is a document that is prepared annually by the school accountant or other authorized employee in accordance with the current regulatory and legal requirements enshrined in:

3.3, pp. 6 federal law No. 7-FZ "On non-profit organizations» from 12.12.1996;
order of the Ministry of Finance of the Russian Federation No. 81n dated July 28, 2012 (hereinafter referred to as Requirements No. 81n, relevant for institutions of state (municipal) ownership);
order of the Ministry of Finance of the Russian Federation No. 186n dated August 31, 2018 (hereinafter referred to as Requirements No. 186n developed for autonomous OS).

Filling out a new FCD plan for 2020: basic requirements

Designing the financial and economic activities of schools for 2020 calendar year connected with the entry into force of the updated standards developed for autonomous organizations. The founders of the latter are expected to draw up a procedure for designing and processing planning documents - a regulation that does not contradict the content of Requirements No. 186n. As for state (municipal) educational organizations, then within their walls, filling out the new FCD plan for 2020 is carried out in the normal mode - according to last year's template (unless otherwise provided by the founder and local authorities) with the updating of all data groups.

Drawing up an updated FCD plan must be carried out based on the following data groups:

The volume of the state task or the educational services provided.
Established standards of expenses and the estimated amount received from the founder in the prescribed manner.
The number of planned receipts and payments, ensuring the possibility of the normal organization of the educational process.
Projected income from the provision of educational services on a paid basis, conducting other types of entrepreneurial activity(transfer of premises, OS property for rent).
Possibility business case presented expenses.

According to experts, the specifics of meanings, demonstrating a practical transition from formalism to applied analytical work in the existing educational conditions, should become a distinctive feature of the new FCD plan for 2020. This is achieved in two ways: on the one hand, information duplicated in other papers (Charter of the school, balance sheet) must be excluded from the planning document, on the other hand, all numerical values of expected income and expenses should be confirmed with detailed justifications, thereby ensuring the specificity of work in the direction .

It is expedient to carry out the preparation of the FCD plan in parallel with the process of developing the budget of the corresponding level. Initially, the time frame of the plan is determined (traditionally - the financial year or planning period, if there is an order), which complies with Requirements No. 186n. Since 2018, autonomous educational institutions have been provided with the possibility of designing financial and economic activities for a longer period if it is necessary to fulfill their obligations (for example, ensuring the operation of an innovative educational platform). Among the main requirements for the new FCD plan for 2020, the most significant are the following:

Calculations of planned financial indicators must be carried out not only on the basis of paid money, but also credited to the balance sheet. The indication of the value is carried out exclusively in rubles, the fixation of all financial transactions is carried out with an accuracy of two decimal places.
Five mandatory tables in the FCD plan will replace two sections: "Receipts and payments", "Information on payments for the purchase of goods, works, services." Recall that earlier the main (second) table was filled out three times (for the past, current and future years), now all data can be entered in one section.
The regulator allows changes to the FHD plan in case of a decision to use the balance of undisbursed funds at the beginning of the current planning year, as well as when reorganizing the school or changing the amount of receipts and payments due to the realities of the educational process.
The FCD plan of schools supported by the federal budget must be submitted for approval to the authorized bodies authorities.

Save this for yourself so you don't lose it:

- On the expenditure of funds allocated for the implementation of the state task (recommendations of experts)
- What to check for the director in terms of FCD (effective organizational solutions)

FCD plan of a budgetary institution for 2020

When planning financial and economic activities educational institution for the new reporting period, it is necessary to make sure that the FCD plan of the budgetary institution for 2020 contains data on all the money at the disposal of the educational institution, namely:

targeted funds to ensure municipal tasks;
balance for the previous period, including justification for non-use of funds;
income from the sale of paid educational services;
funds received from grants, charitable activities and other sources.

As for the sections, in accordance with the new requirements, it is advisable to structure the FCD 2020 plan according to the model as follows:

Capital: contains the name, reporting period, general information about the educational institution and payment details.
Informative: textual information, tables, graphs of expenses and incomes for the reporting period, book value of property, expenses incurred.
Design: contains the name and position of school employees responsible for spending funds and maintaining records.

Directly drawing up the FCD plan of a budgetary institution for 2020 is carried out, as mentioned earlier, by an accountant, focusing on standard forms, templates, regulator requirements and expert recommendations. If the founder has granted the head of the school the right to approve the plan of financial and economic activity, then immediately before submitting the document to the chief manager of the educational institution, it is necessary to check the development for common mistakes, including the following:

Compliance with expected indicators for receipts and payments. When calculating these financial data, one should take into account the amount of subsidies provided for the implementation of the state task, earmarked funds, grants based on the results of successful implementation competitive program, income from the provision of paid educational services or other activities that bring income to the school.
The calculation of school property taxes must be done according to the new rules. Recall that from January 1, 2019, movable property does not apply to taxable objects, which is confirmed by Art. 4 of Federal Law No. 302-FZ of August 3, 2018, which means that you should check the adjustment of expenses for paying off tax expenses in order to avoid spending funds.
The content of the FCD plan of a budgetary institution for 2020 must correspond to the information from the report on the execution of a similar document for the previous reporting period (form 0503737). If discrepancies are identified, it is necessary to make an adjustment, as well as to develop for the future a procedure for the systematic transmission of information on the receipt or payment of all cash receipts by the accounting department.
It is recommended to clarify the cadastral value of the land plot every reporting period due to possible changes in values.
School expenses should be supported by specific data taken from local records.

If the head of the educational institution does not have the right to approve a new FCD plan for 2020, the procedure is carried out in several stages:

The accountant draws up a working draft of the document on planning financial and economic activities and submits it to the manager for analysis.
Corrections are made to the plan (if any), the document is certified by the signatures of the responsible persons and the seal of the educational institution.
The project is submitted for verification to the founder and representatives of the regional investment management committee.
The director of the department approves the plan in the absence of changes, if there are any - after the elimination of inaccuracies. After that, the budget planning is carried out directly, the plan is approved and the certified document is transferred to the director educational institution.

In accordance with the latest changes, the MA is allowed to make changes to the approved FCD plan in special situations - in the event of a change in the amount of cash receipts to the budget, no provided by the plan expenses or increase in income from the provision of paid educational services.

FHD plan form for 2020

In accordance with the Order of the Ministry of Finance of the Russian Federation dated March 31, 2018 No. 186n, from January 1 of the current year, the founders of educational organizations are entrusted with the responsibility to develop the form of the FCD 2020 plan, which should reflect all innovations. During the development and drawing up of the plan, it is necessary to provide data on the planned subsidization of the educational institution, as well as justify the amount of costs with the application of specific calculations. New form reporting documentation, drawn up in accordance with the requirements of No. 186n, provides for the following:

FCD is compiled by cash;
additional indicators should be recorded in the plan: data on purchases for the reporting period, information on targeted financial resources for capital construction facilities, expenses and incomes by type of financing;
when changing the jurisdiction of an educational institution during the course of the plan, it must be brought into line with the recommendations of the new founder;
the FCD plan is developed taking into account the law on state secrets of the Russian Federation, as it contains relevant data.

Innovations apply only to the activities of autonomous educational institutions, where the plan is compulsorily approved by the supervisory board. If the structure of the school assumes the presence of divisions, then the form of the FCD plan for 2020 is drawn up for each organizational unit of the educational institution.

The structure of the text and tabular blocks of the financial and economic activity plan has also undergone some changes. To ensure compliance with the requirements of the regulator, when planning, it is necessary to take into account future income and payments:

Justification of income in terms of FHD - planned cash receipts that need to be justified with a margin of three years in advance in order to avoid problems during inspections. All data (income from services, grants, fines, etc.) are entered into tables, while subsidies received as part of subsidies are recorded as a single amount. A separate column is provided for the source of income "Subsidy for financial support of the state task from the FFOMS" (table 2 of Order 81n)".
Justification of expenses - is also performed three times in advance. When compiling justifications for the FHD 2020 plan, it is necessary to provide data for each type of payment in 19 blocks of a single table, which can be expanded with four additional tables. Thanks to this approach, it is possible to detail the planned costs as much as possible. For example, when planning tax expenses, it is required to take into account tax rates, provided benefits, taxable base and timing of payments. When planning payments - standards for technical, labor and material resources.

After the founder approves the state or municipal assignment for 2019, draw up a FCD plan. At the same time, take into account the latest changes that officials have introduced.

From our article, you will learn how to draw up a plan for financial and economic activities in 2019, taking into account the latest changes in laws. Download finished sample FCD plan for 2019 and reference tables that will help you form a plan faster and without errors.

Last changes

The Ministry of Finance approved changes to Uniform requirements to the FCD Plan (Order of the Ministry of Finance dated October 30, 2018 No. 221n). The new rules state: on lines 110-180 indicate the codes of the analytical group of the subtype of budget revenues, on lines 300-420 - the codes of the analytical group of the type of source of financing of budget deficits.

The CFD plan will help the institution determine its expected revenues and planned expenditures for the upcoming 2019. The latest changes that need to be taken into account when forming the FCD plan were made by orders of the Ministry of Finance of Russia No. 227n dated December 13, 2017 and No. 142n dated August 29, 2016.

1. The indicators of the financial and economic activity plan now need to be confirmed by calculations (justifications). Each article of the FCD plan must be calculated and justified from the point of view of the needs of the institution in order to achieve the goals and objectives for which it was created by the founder.

2. A new column 5.1 “Subsidies for financial support for the implementation of the state task from the budget of the Federal Compulsory Medical Insurance Fund” has appeared in table 2 of the FCD plan.

General requirements for the FCD plan

The requirements for the FCD Plan were approved by Order of the Ministry of Finance No. 81n dated July 28, 2010 (hereinafter referred to as the Requirements for the CCD Plan). The financial and economic activity plan for 2019 is formed by institutions in the Electronic Budget.

Draw up the FCD Plan in the manner and in the form that the founder establishes, taking into account the Requirements for the FCD Plan. He also has the right to ask you to make additional details of the indicators in the document. For example, quarterly, monthly or by type financial support, as in the report on .

Form the plan of financial and economic activity for the periods approved by the law on the budget. That is, if the financial year - then for one year, if the financial year and planning period - for the next year and planning period.

Indicate indicators in the FCD plan from the new procedure for applying KOSGU.

In the FCD plan for 2019, fill out all three parts: header, content and design. Let's talk about them in more detail.

At the end of the article, download a sample of filling out a financial and economic activity plan for 2019

header

In the "APPROVE" header, write down the name and full name. the head of the institution, his signature and the deadline for approving the FCD plan are also needed. Usually this date is set by the founder. Be sure to indicate the period for which the FCD plan was drawn up (fiscal year or fiscal year and planning period).

1. Text (descriptive);

2. Tabular:

indicators financial condition(Table 1);
indicators on receipts and payments (table 2);
payments on expenses for the purchase of goods, works, services (table 2.1);
information about the funds at the temporary disposal of the institution (table 3);
background information (table 4).

In the first part, indicate the goals and activities of the institution in accordance with the charter, as well as a list paid services. In the second - general information on the activities of the institution and its necessary financial indicators.

How to fill in the indicators of the financial condition of the institution (table)

In table 1, reflect the total book value of real estate and movable property, including OCDI. Take the data as of the date of the FCD plan. Provide information in the context of the value of the property, which:

fixed by the founder on the right of operational management;
acquired at the expense of funds allocated by the founder, or income from paid activities.

How to fill in the indicators for receipts and payments (table)

At the stage when the draft budget for the next year (planned period) is being formed, start filling out table 2. Fill it out, taking into account the details of the funding sources:

subsidies for the implementation of state tasks from the federal budget, the budget of a constituent entity of the Russian Federation (local budget) (column 5);
subsidies for the implementation of the state task from the FFOMS (column 5.1);
targeted subsidies (column 6);
subsidies for capital investments (column 7);
CHI funds (column 8);
receipts from the provision of services (performance of work) on a paid basis and from other income-generating activities (column 9), including grants (column 10).

Admission figures

Form information about subsidies, grants in the form of subsidies, budget investments and public obligations based on the information of the founder. I note that the data of planned indicators for the receipt of targeted subsidies or subsidies for capital investments must comply with the Information on transactions with targeted subsidies (f. 0501016).

Form information on income from income-generating activities based on the planned scope of work or services and their estimated cost of implementation. If during the planned year the institution receives income that is not taken into account in the CFD plan, make changes to the plan.

If the founder has decided to return the balance of the target subsidy to the budget, reflect the amount of the return in the section of planned indicators for receipts in a separate line with a minus sign (letter of the Ministry of Finance No. 02-06-10 / 225 dated January 24, 2013).

Payment indicators

Form the planned indicators for payments according to the costs that are directed:

for employee benefits and payroll;
for social and other payments to the population;
for taxes, fees and other payments;
for gratuitous transfers to organizations;
for other expenses;
for the purchase of goods, works, services. Detail the total amount of these costs in the procurement plan and schedule.

Justify planned expenses. If the founder has established that the costs in the CFD plan are divided by source, then make the justifications separately for each source of financial support. Otherwise, reflect all indicators for payments only in column 4. The exception is line 260 “Costs for the purchase of goods, works, services”. According to it, always divide expenses according to the sources of their financing (subsidies for state assignments, for capital investments and other purposes, compulsory medical insurance funds, income from paid activities). The basis is paragraphs 8.1, 11 of the Requirements for the FCD plan.

Making part

The formal part of the FCD plan includes information about the officials who are responsible for its content:

head of an institution or department,
head of financial and economic service,
chief accountant,
document executor.

Further, the FCD plan must be approved, the procedure is different for budgetary and autonomous institutions. After approval, publish the plan on the official website: http://www.bus.gov.ru.

Quarterly as part of financial statements institutions submit to the founder a report on the implementation of the FCD plan for.

Before handing in the FCD plan, be sure to The Institutional Accounting Experts have selected eight mistakes that, as a rule, do not cause concern to your colleagues. Meanwhile, for treasurers, such “little things” will certainly become a reason for an order or even a fine. A mini-test has been prepared for each error: you will immediately know if you have a problem and understand how to find and fix the inaccuracy.

Sample FHD plan for 2019

Download the business plan for 2019.

The financial and economic activity plan 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 plan of financial and economic activity for an autonomous institution is the main document of financial planning of activities, similar to the budget estimate drawn up for state-owned institutions.

At the same time, the Autonomous Institutions Act provides little information about the plan for financial and economic activities. So, in paragraph 13 of Art. Table 2 contains a list of documents, the openness and availability of which an autonomous institution must ensure, and these documents include a plan for 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 was established that supervisory board considers, among other documents, a draft plan for the financial and economic activities of an autonomous institution, as well as draft reports on the activities of an autonomous institution and on the use of its property, the implementation of the plan for its financial and economic activities upon the proposal of the head of the autonomous institution. A copy of the conclusion of the supervisory board on consideration of the draft financial and economic activity plan and a copy of the report on its implementation shall be sent to the founder of the autonomous institution.

The decision to approve the plan of financial and economic activities is taken by the head of an autonomous institution only on the basis of the opinion of the supervisory board (clause 3, article 11 of the Law on Autonomous Institutions). As follows from i. 6 of the above article, the conclusion on the draft plan of 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 plan of financial and economic activities of an autonomous institution is approved by the supervisory board of the autonomous institution on 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 plan for financial and economic activities, taking into account the requirements of the Ministry of Finance of Russia, are approved:

About the supreme executive body state power subject of the Russian Federation - by regional autonomous institutions;

About the 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 plan of financial and economic activities of a state (municipal) institution". This order came into force on January 1, 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 financial and economic activity plan should consist of three parts - heading, content and execution. In turn, the content part includes two components - textual and tabular. The textual (descriptive) part of the financial and economic activity plan contains the goals and activities of the institution, a list of services (works) related to its main activities, as well as information on the book value of the property. The tabular part of the plan of financial and economic activity provides: o indicators of the financial condition (data on the assets and liabilities of the institution and its divisions); o planned indicators for receipts - for the main sources of income of the institution;

o target indicators for payments - in terms of payments, in general, corresponding to the operation codes of the general government sector.

According to the order of the Ministry of Finance of the Russian Federation, the financial and economic activity plan of a budgetary or autonomous institution is drawn up for one year, if the budget is approved by law for the financial year, and for three years, if the budget is approved by law 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 financial and economic activity plan 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 connection with this, one can give the following definition: financial and economic activity plan autonomous institution - binding document, designed to manage the activities of an autonomous institution, containing natural and financial indicators planned for the coming year, which provide a holistic and objective picture of the functioning and financial condition of an autonomous institution.

The plan of financial and economic activity can be considered as information base when compiling reports, analyzing the financial and economic activities and development strategy of an autonomous institution. The main task of drawing up a plan is to reduce the level of uncertainty associated with the adoption management decisions on 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 plan of financial and economic activity are consistent with the indicators of the state (municipal) assignment established by the founder for an 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 specified and finalized after the legislative approval of the relevant 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 bringing the limits of budgetary appropriations for the provision of state (municipal) services by an autonomous institution and performance of work.

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

Basic requirements and rules for drawing up a FCD plan

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

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

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

The procedure for compiling and using the FCD Plan

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

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

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

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

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

Structure of the FHD Plan

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

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

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

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

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

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

In connection with the approval of the order of the Ministry of Finance No. 186n, the procedure for drawing up a FCD plan for 2020 will have to be drawn up by medical institutions in a new way.

How exactly the procedure for compiling the FCD plan for 2020 has changed, what to do if there has been a change in indicators and where to send electronic version document, we will tell in the article. New instruction available for download.

↯ More articles in the journal

The main thing in the article

Justifications of income

In order to comply with the procedure for drawing up a FCD plan for 2020, medical institutions must apply a new document - order of the Ministry of Finance No. 186n dated 08/31/2018: see the full text of the order with annexes in the Chief Physician System.

Since the beginning of this order, the previous document, Order 81n, has become invalid.

Main changes:

There is no text format in the order.
Instead of 5 tables, the text of the document contains 2 sections - payments and receipts, as well as information on payments for the purchase of services, goods and works.
Accordingly, when forming a new FCD plan for 2020, it is important to take into account indicators not only for payments, but also for receipts.
Medical institutions that have long-term obligations can draw up a document not for the current period and the planned period, but also for a longer period. Such expenses are included in column 8 - “Outside the planning period”.
The budget block now contains a breakdown of payments and receipts by year - you no longer need to fill out separate tables for each year.

From 2020, new rules for FCD come into force. Instructions from the Ministry of Finance on how to draw up a preliminary plan for FCD for 2020 are given in the journal Economics of Healthcare Institutions in Questions and Answers.

Justification of income is one of the key parts financial plan clinics. Planned receipts must be broken down into indicators for each unit.

Income is calculated based on the cost and volume of services provided by the medical institution.

If at the end of the financial year the founder of the organization decided to return the residual targeted subsidies to the budget, indicate this return in the appropriate column of income in a separate line.

There should be a minus sign next to the amount (clarifications from the Ministry of Finance in letter No. 02-06-10/225 of 01/24/2013).

Income of medical institutions from economic activity is formed mainly at the expense of paid services. The following algorithm, consisting of 5 steps, will help to plan these incomes.

At the same time, clinic managers should remember that only those medical services that are contained in the license can be provided on a paid basis. Their list and prices should be fixed in the price list.

A single form of the price list has not been approved, so the clinic can develop its own version.

The names and codes of services must comply with the nomenclature of medical services, which was approved by order of the Ministry of Health No. 804n dated October 13, 2017.

There is no direct requirement in the law, but following the nomenclature will help to avoid comments from supervisory authorities.

Expenses justification

The FCD plan for 2020 should contain a detailed justification for the costs of the medical organization. All the rules for justification are contained in the same order of the Ministry of Finance No. 186n.

Let's note a few points:

1. The current requirements of the Ministry of Finance do not contain a form of justification - they must be brought to the clinic by its founder. If he has not done so, the organization develops the forms on its own.

2. Calculations should be made by types of expenses - for insurance premiums, wages, transport services, communication services, etc.

3. The calculation of deductions for each type of cost should be done according to the rules specified in paragraphs. 24-43 of the order 186n.

For example, consider the cost of planned advanced training for doctors based on the number of trainees and the cost of training per person.

4. Separately, in the FCD plan for 2020, you can download the instructions for filling out at the beginning of the article, include indicators for each type of expense code (CWR).

5. At the request of the founder, the medical organization provides calculations separately for each source of funding. For example, if a medical institution pays salaries to employees at the expense of income from paid services and compulsory medical insurance funds, make two different tables to justify these expenses.

6. To justify its expenses for FCD, a medical organization can use the current regulations and standards, norms for calculating material, technical and labor resources, SanPiNs, GOSTs, SNiPs, etc.

note that the law does not establish an obligation to use service codes. The medical organization has the right to independently form a price list, as well as decide whether to be guided by the approved nomenclature of medical services and the corresponding codes or not.

6. Despite the fact that the new FCD plan for 2020 does not contain a requirement to indicate sources of funding, they still need to be allocated if the founder requires it.

7. The design part contains the signatures of the employees responsible for the content part.

Usually these are employees authorized by the head physician, for example, head economist as well as the head of the organization.

Federal medical organizations should form a FCD plan in information system « Electronic budget". The document will be accepted if it is signed with an enhanced qualified EDS.

Also, to organize work with a preliminary plan, the Ministry of Health has developed a special software package, through which clinics provide justification calculations for verification and approval by the founder.

Municipal and regional hospitals form plans for their financial activities using regional systems.

Plan approval

Each medical organization must approve the plan according to the requirements of the founder, and the type of organization also affects the course of this procedure.

The deadlines for submitting reports are also set by the founder, the Ministry of Finance does not influence them. Therefore, this year it is necessary to take FCD within the time frame determined by the founder.

The planning period can also be different for each organization. This is usually the next fiscal year and planning period for one year, but it can be longer.

For many organizations, the choice of period depends on how long a municipal or regional budget law has been passed.

If the clinic has long-term commitments that go beyond budget planning periods, portions of the plan may be implemented in periods beyond that.

For this, a separate column is allocated in the FCD plan.

Budgetary medical institutions submit their plans to the regional departments or the Ministry of Health.

In some cases, the founders of clinics transfer this right to the heads of organizations. For autonomous institutions, the scheme is different - first, the FCD plan is approved by the supervisory board, and then by the head.

Adjustment of indicators

No matter how carefully medical organization plan their finances, in some cases, the FCD plan has to be amended.

When it may be needed:

it is necessary to distribute the balances at the beginning of the current financial year, including the balances of subsidized funds;
changes in the volume of payments and receipts;
reorganization of a legal entity.

To make adjustments, make justifications for new indicators and form a new plan. If payments have been reduced, you need to make sure that they are not less than cash expenses that have already been made.

If adjustments need to be made to the FCD plan for 2020, the founder may not agree on them.

This is possible in two cases:

the medical organization did not pay a fine, court payments, did not return subsidies to the budget;
in the current financial year, accounts receivable, shortages, etc. have been received.