The plan of financial and economic activity is being formed. Plan of financial and economic activities of an autonomous institution

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

ROSTOV STATE ECONOMIC UNIVERSITY "RINH"

Faculty of Economics and Finance

Department of Finance

Report

on the topic: Plan financial economic activity state educational institutions

Completed by: Khamidov M.

Rostov-on-Don - 2015

For each educational institution provides for the preparation of a financial and economic activity plan (hereinafter referred to as PFEP) in accordance with the Requirements for the financial and economic activity plan of a state (municipal) institution, approved by order of the Ministry of Finance of the Russian Federation of July 28, 2010 No. 81-n (as amended by the Order of the Ministry of Finance of Russia dated October 2, 2012 No. 132n).

The above order established the features of the preparation and approval of the PFCD. The body exercising the functions and powers of the founder has the right to establish the specifics of the preparation and approval of the Plan for individual institutions.

At the stage of drafting the budget for the next financial year, a budgetary/autonomous educational institution draws up a draft PFCD based on the information provided by the founder on the planned volumes:

subsidies for the implementation of the state (municipal) task;

targeted subsidies;

budget investments;

public obligations to individual, subject to execution in monetary form, the powers to execute which on behalf of the executive authority (organ local government) are transferred in accordance with the established procedure to the institution.

After the approval of the law (decision) on the budget, the draft PFCD is specified.

Objectives of compiling PFCD:

planning the total volume of receipts and payments;

determination of the balance of financial indicators;

planning activities to improve the efficiency of the use of funds at the disposal of the institution;

planning measures to prevent the formation of overdue accounts payable of the institution;

managing the income and expenses of the institution.

PFCD is drawn up for the financial year if the budget law is approved for one financial year, or for the financial year and planning period, if the budget law is approved for the next financial year and planning period. In PFCD indicators are indicated financial condition institutions (data on non-financial and financial assets, liabilities as of the last reporting date preceding the date of preparation of the PFHD).

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

Planned income indicators are indicated by types of services (works). The planned volumes of payments related to the fulfillment of a municipal assignment by an institution are formed taking into account the standard costs determined in accordance with the approved procedure for determining the settlement and standard costs for the provision of municipal services (performance of work) by institutions and the maintenance of their property.

The PFCD is signed by the officials responsible for the data contained in the PFCD - the head of the institution (an authorized person), the head of the financial and economic service of the institution, the chief accountant of the institution and the executor of the document.

According to paragraphs 21, 22 of the established procedure, the plan of the state (municipal) autonomous institution (the Plan as amended) is approved by the head of the autonomous institution based on the conclusion of the supervisory board of the autonomous institution. The plan of the state (municipal) budgetary institution (Plan as amended) is approved by the body exercising the functions and powers of the founder. The body exercising the functions and powers of the founder is entitled, in accordance with the procedure established by it, to grant the right to approve the Plan (the Plan, subject to changes) to the head of the state (municipal) budgetary institution.

This decision entails a number of significant consequences for the educational institution. First of all, they are expressed in a serious real limitation of the formally provided opportunities for a budgetary institution by order financial resources. Autonomous institutions, independently approving the plan, in this sense really freely dispose of funds, taking into account the requirements of legislative acts. Budgetary institutions are made dependent on the position of the founder, who, without approving a plan with certain indicators, can thereby put pressure on a budgetary institution in terms of resolving issues of financial and economic activity.

Individual founders transfer the possibility of approving the plan to the educational institution itself, thereby actually providing it with the financial freedom that is provided for by law. An example of such a founder is the Ministry of Education and Science Russian Federation.

Some budgetary institutions face a number of typical problems. First of all, this is pressure for the purpose of one or another distribution of income from income-generating activities, in the format of refusing to sign the FCD plan until the distribution of expenses that suits the founder is reflected in the plan. Theoretically, this situation is easily resolved in court, but in fact, not all institutions are ready to sue their founders. The second typical problem is the extremely slow approval of plans, when institutions are faced with a situation in which it is possible to make changes to the FCD plan only in the next quarter, half year, or, in the worst cases, the next financial year. Formally, it is impossible to force the founder to consider the FCD plan within a certain period of time; he has the right to spend as much time on consideration as he considers necessary. In reality, such a decision leads to the fact that, without transferring the approval of plans to institutions, the founders, nevertheless, cannot cope with such a volume of work, and it becomes simply impossible to quickly change the document. This situation pushes institutions to violations and seriously interferes with work.

financial economic municipal budget

				Annex to the Procedure for drawing up and approving a plan for financial and economic activities of a budgetary institution subordinate to the Ministry of Education of the Rostov Region
				from "_____" __________________ 20______
				APPROVE

				Minister of Education of the Rostov Region

				(signature)	(full name)
				"______" ________________ 20____

Plan of financial and economic activity
on 20___year

					KFD form
"_____" ___________________ 20___


Name of the state budgetary institution (subdivision)




Unit of measurement: rub.
Name of the body exercising the functions and powers of the founder MinistryformedniaRostovareas


Address of the actual location of the state budgetary institution (subdivision)



I.Information about the activities of the state budgetary institution

1.1. The objectives of the state budgetary institution (subdivision):

1.2. Types of activities of the state budgetary institution (subdivision):

1.3. The list of services (works) carried out on a paid basis:
II. Indicators of the financial condition of the institution
Name of indicator
I. Non-financial assets, total:

1.1. Total book value of real estate state property, total
including:
1.1.1. The value of property assigned by the owner of the property to the state budgetary institution on the basis of the right of operational management
1.1.2. The cost of property acquired by a state budgetary institution (subdivision) at the expense of funds allocated by the owner of the property of the institution
1.1.3. The value of property acquired by a state budgetary institution (subdivision) at the expense of income received from paid and other income-generating activities
1.1.4. Residual value of immovable state property
1.2. Total book value of movable state property, total
including:
1.2.1. Total book value of highly valuable movable property
1.2.2. Residual value of especially valuable movable property
II. Financial assets, total

2.1. Accounts receivable for income received from funds federal budget
2.2. Accounts receivable on advanced payments received at the expense of the federal budget total:
including:
2.2.1. on advances issued for communication services
2.2.2. on advances issued for transport services
2.2.3. on advance payments for utilities
2.2.4. on advances issued for property maintenance services
2.2.5. on advances issued for other services
2.2.6. on advances issued for the acquisition of fixed assets
2.2.7. on advances issued for the acquisition of intangible assets
2.2.8. on advances issued for the acquisition of non-produced assets
2.2.9. on advances issued for the purchase of inventories
2.2.10. on advances issued for other expenses
2.3. Accounts receivable on advances issued at the expense of income received from paid and other income-generating activities, total:
including:
2.3.1. on advances issued for communication services
2.3.2. on advances issued for transport services
2.3.3. on advance payments for utilities
2.3.4. on advances issued for property maintenance services
2.3.5. on advances issued for other services
2.3.6. on advances issued for the acquisition of fixed assets
2.3.7. on advances issued for the acquisition of intangible assets
2.3.8. on advances issued for the acquisition of non-produced assets
2.3.9. on advances issued for the purchase of inventories
2.3.10. on advances issued for other expenses
III. Liabilities, total

3.1. Overdue accounts payable
3.2. Accounts payable for settlements with suppliers and contractors at the expense of the federal budget, total:
including:
3.2.1. for payroll payments
3.2.2. on payment for communication services
3.2.3. for payment of transport services
3.2.4. for utility bills
3.2.5. payment for property maintenance services
3.2.6. payment for other services
3.2.7. for the acquisition of fixed assets
3.2.8. for the acquisition of intangible assets
3.2.9. for the acquisition of non-produced assets
3.2.10. for the acquisition of inventories
3.2.11. for payment of other expenses
3.2.12. on payments to the budget
3.2.13. for other settlements with creditors
3.3. Accounts payable for settlements with suppliers and contractors at the expense of income received from paid and other income-generating activities, total:
including:
3.3.1. for payroll payments
3.3.2. on payment for communication services
3.3.3. for payment of transport services
3.3.4. for utility bills
3.3.5. payment for property maintenance services
3.3.6. payment for other services
3.3.7. for the acquisition of fixed assets
3.3.8. for the acquisition of intangible assets
3.3.9. for the acquisition of non-produced assets
3.3.10. for the acquisition of inventories
3.3.11. for payment of other expenses
3.3.12. on payments to the budget
3.3.13. for other settlements with creditors

III. Indicators on receipts and payments of the institution
Name of indicator	Fiscal classification code for general government operations	Total (transactions on personal accounts opened with the regional treasury)
Planned balance of funds at the beginning of the planned year
Proceeds, total:
including:
Subsidies for the implementation of the state task
Targeted subsidies
Budget investments
Receipts from the provision of services (performance of work) by a state budgetary institution (subdivision), the provision of which for individuals and legal entities is carried out on a paid basis, total
including:
Service No. 1
Service No. 2
Income from other income-generating activities, total:
including:
Proceeds from sales valuable papers
Planned balance of funds at the end of the planned year
Payments, total:
including:
Remuneration of labor and accruals on wage payments, total

Wage
Other payments
Payroll accruals
Payment for works, services, total

Communication services
Transport services
Public utilities
Rent for the use of property
Works, property maintenance services
Other works, services
Free transfers to organizations, total

Free transfers to state and municipal organizations
Social security, total

Benefits for social assistance population
Pensions, benefits paid by organizations of the general government sector
other expenses
Inflow of non-financial assets, total

Increase in the value of fixed assets
Increase in the value of intangible assets
Increase in the value of non-productive assets
Increase in the cost of inventories
Volume of public liabilities, total

Head of a state budget institution (subdivision)
(authorized person)		(signature)	(full name)
Head of the financial and economic service of the state budgetary institution (subdivision)
				(signature)	(full name)
Chief accountant of a state budgetary institution (subdivision)
				(signature)	(full name)
Executor
			(signature)	(full name)


"_____"________________ 20___

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General information about the plan of financial and economic activities

Consider first what is a document about which in question. Financial and economic activity is a set management decisions organizations related primarily to the planning and distribution of income and expenses of an economic entity, taking into account the rules of law, requirements, instructions 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 should be formed and approved is determined at the level of the federal legislation of the Russian Federation. These procedures are quite strictly regulated in the relevant legal norms.

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

Drawing up a plan of financial activity regulating legislation

Main normative act, which must be observed when drawing up the plan in question - Order of the Ministry of Finance of Russia No. 81n, adopted on 06/28/2010. It reflects the requirements for the corresponding plan. This normative act was adopted in order to fulfill 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 budgetary institution, as well as an autonomous one. Let us consider the content of the relevant normative act in more detail. Let's start with its general provisions.

Order No. 81 on drawing up a plan for the financial activities 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 must 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 period of validity 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: Making a Plan

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

The source in question should be formed based on the fact that the indicators are reflected in it according to an accuracy of 2 decimal places indicated after the decimal point. The plan must comply with the form developed by the founder of the budgetary organization, taking into account the requirements reflected in Order No. 81.

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

header;

Main content area;

Form part.

Header of the plan

The title should reflect:

The approval stamp of the plan, which fixes the title of the position, the signature of the employee who has the authority to approve the document, its decoding;

Date of introduction of the plan into circulation;

Document's name;

Date of formation of the plan;

Name of the budgetary institution, subdivision in which the document was developed;

The name of the authority that established the budgetary organization;

Other details necessary to identify the institution - TIN, KPP, code according to a special register;

As for the planned indicators for income, the state or municipal budgetary institution must take into account similar subsidies when determining them, as well as:

Income arising from the provision of commercial services according to the charter, that is, according to the main types of its activities;

Income from the sale of securities - in cases provided for by law.

Reference can be fixed:

The amount of public obligations to citizens that must be fulfilled by the organization in cash;

Amounts of budget investments;

Value Money which are under the temporary management of the institution.

The information reflected in the plan can be formed by the organization on the basis of the information that is obtained from the founder. Some of the relevant indicators may be of an estimated nature, such as those related to the generation of revenue from the provision of commercial services.

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:

Procurement for the purpose of meeting state or municipal needs under the law on contractual relations;

For purchases made in accordance with the provisions of Federal Law No. 223.

Formation of a financial activity plan: features of document approval

There are also a number of nuances that characterize the procedure for approving the plan under consideration. Thus, it can be noted that the authority establishing social institutions and other profile 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 independent forms for each type of organization. Similarly, rules for filling out relevant documents can be adopted.

The plan, as well as 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 fixed in the requirements under Order No. 81n. If the clarifications are related to the implementation of the state task by the institution, then they are made taking into account those indicators that are established in the corresponding task. In addition, the target subsidy allocated for its implementation is taken into account. The relevant requirements are also established by Order No. 81n.

Changing the business plan

In some cases, the budget estimates reflected in the plan in question may be changed. 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 correct the document is made by the director of the organization.

How can a plan of financial and economic activity of a budgetary institution look like? Example this document in part of one of the key components - in the picture below.

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

I.V. Artemova,
Chief Accountant, consultant

Requirements for the FHD Plan

On the official website for the publication of draft regulatory legal acts at http://regulation.gov.ru/projects?type=Grid#npa=83114 project order of the Ministry of Finance of Russia on the approval of the Requirements for the preparation and approval of a plan for financial and economic activities of a state (municipal) institution (hereinafter referred to as the Project). The Draft is currently undergoing public discussions.
The project is supposed to be used in the formation of the FCD Plan of budgetary and autonomous institutions for 2019. At the same time, the existing currently Requirements for the plan of financial and economic activities of a state (municipal) institution, approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n.
The institution draws up a FCD Plan in the manner determined by the authorized federal executive body, the executive body of the subject of the Russian Federation, the local government body exercising the functions and powers of the founder in relation to the institution (hereinafter - the founding body, the Procedure of the founding body), and in accordance with the requirements to the plan approved by the Project.
In the event of a change in the jurisdiction of the institution during the current financial year, the FCD Plan must be brought into line with the procedure of the founding body, which will exercise the functions and powers of the founder after the change in the jurisdiction of the institution, within the time limits established by it. Recall that at present, in accordance with paragraph 20 of Requirements No. 81n, when changing the jurisdiction of an institution, a plan is drawn up in the manner established by the “new” founder. That is, previously it was required to compose new plan but there was no set deadline for doing so.
Paragraph 2 of the current Requirements No. 81n establishes that separate (structural) divisions without rights legal entity those exercising the authority to maintain accounting records (branches of the institution) draw up the FCD Plan according to the same rules as the head institution.
According to clause 3 of the Draft, the FCD Plan can be approved for a branch that provides state (municipal) services in accordance with the state (municipal) task approved by the institution and exercising the authority to maintain accounting records. At the same time, the institution has the right to decide whether to approve the CFD Plan to such a branch or not. If a decision is made to approve it to a branch, then the requirements of the Project addressed to the founders and institutions shall apply to the institution and the branch, respectively.
Similarly, if the federal government agency is a founder of federal budgetary and autonomous institutions subordinate to him on the basis of a regulatory legal act of the Government of the Russian Federation, he is subject to the requirements established for founders (clause 4 of the Draft).
The plan is drawn up for the current financial year (current financial year and planning period) and approved for the duration of the law (decision) on the budget.

The financial and economic activity plan of a budgetary institution (PFCD) is a document that all municipal and budgetary organizations are required to draw up. How to correctly form a financial and economic activity plan is prescribed in the Order of the Ministry of Finance of the Russian Federation No. 81n, adopted for execution on July 28, 2010.

The order is regularly amended to meet changing standards, so each person responsible for maintaining and forming the PFCD of a budgetary institution should have all relevant information on this issue.

What is PFCD and who should be involved in compiling it

The financial and economic activity plan is a document that displays information about all existing income and expenses specific enterprise. The formation of PFCD is relevant for one financial year or one financial year or planning period. According to Federal Laws No7 and No174, the information contained in the plan of financial and economic activity should be open to all interested citizens of Russia. Therefore, a representative office of a budgetary or municipal organization is obliged to publish information on financial and economic activities on its official Internet resources.
Since the financial business plan is an important reporting documentation, there are a number of requirements for its compilation:

Compilation of PFCD takes place at the stage of distribution of budgetary funds for the next reporting period (fiscal year).
All funds spent and received must be specified to two decimal places.
The plan is drawn up in rubles using the cash method.
The form and structure of PFCD must meet the standards established by the government of the Russian Federation.

The plan of financial and economic activities of autonomous institutions, as well as municipal organizations that use the program of subsidies from the federal budget in accordance with the procedure established by local governments - in without fail must be submitted for review and approval to higher authorities. No agency can ignore this stage of budget response.

Plan of financial and economic activities of a budgetary institution

Goals and objectives

Formation of reporting on the financial and economic activities of budgetary and municipal organizations pursues the following goals:

support for the receipt of funds to the accounts of organizations, and their further rational distribution;
organization of various events that increase the efficiency of spending, as well as attract new sources of funding;
making calculations and analyzing the necessary organizational and economic needs, and achieving a balance between the expenses and incomes of the enterprise in order to avoid a shortage of funds;
prevention of delay in payment of debts on loans;
balanced management of all sources of income.

A well-composed PFCD will help the organization rationally use the funds allocated from the federal budget. Possible checks by regulatory authorities should be taken into account - violations and inconsistencies in PFCD can lead to serious consequences for the entire management team.

Thus, the government is trying to fight corruption both throughout the country and in individual regions.

PFCD and Public Procurement

To carry out its activities, each budget enterprise must make purchases of goods and services in accordance with the current Federal Law No. 44. In order for the activities of the organization to be the most open and “transparent” for citizens, all procurement plans and schedules should be in the public domain by publishing them on the official website of the organization.
The procurement plan is consistent with the plan of financial and economic activities of a budgetary institution. The amounts realized for purchases in both documents must be equivalent. In accordance with current norms and standards, the plan public procurement must be formed and endorsed within 10 working days from the moment the financial and economic activity plan of the PFHD is approved by the supreme constituent body. This order complies with Decree of the Government of the Russian Federation No552 of June 5, 2015 for federal customers, and Decree of the Government of the Russian Federation No1043 of November 21, 2013 for municipal and budget organizations.
The public procurement plan drawn up on the basis of the financial and economic activity plan must contain a list of all planned expenses for the purchase of necessary goods and services, ordering office equipment and other goods belonging to the group of technically complex goods.
After the approval of such a plan in in electronic format must be uploaded to the EIS.

Composition of PFCD

According to the structure of the financial and economic activity plan established by the Government of the Russian Federation, the document should include the following components:

Header part. It includes information about the enterprise, the time period for which reporting is made, currency, document name, date of its formation and payment details of the organization.
Content part. Includes all indicators of the financial and economic activities of the institution for the last reporting period in accordance with the allocated budget. The document must be presented not only as a text, but also be supported by graphs and tables showing the activities of a budgetary institution: the total value of the organization's real estate, the balance of income and expenses, spending on procurement and other financial information.
Formal part. Includes information about all officials, responsible for compiling the PFCD and its implementation.

The plan of the financial and economic activities of the enterprise must include information on the funds allocated for the implementation of state tasks, and capital investments. The budgetary organization must remain competitive with respect to other non-state (commercial) enterprises, due to the itemization of expenditures carried out for procurement activities within the framework of federal law No223.

Making changes to the PFCD

Any changes to the plan of financial and economic activities of a budgetary institution can be made only if the organization has unplanned expenses. The new data should not conflict with the indicators previously entered into the PFC.
Changes in the “income” column are made in the event that third parties make payments as compensation for any damage, as well as payments under CASCO or OSAGO insurance, if vehicle, owned by the institution, was involved in an accident. Correction of data on expenditures is also necessary when the needs of a budgetary organization change after the implementation of the state task.
It is the responsibility of the executive who was involved in the preparation of the document. One part of the document is based on past performance billing period, while the other is calculated. PFCD, compiled according to all government requirements, can become a guarantee of the implementation of all goals.

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

The plan of financial and economic activity is called in abbreviated form - the FCD Plan.

clarification

The financial and economic activities of budgetary and autonomous institutions are carried out on the basis of a plan for financial and economic activities. This document must be open and accessible (clause 6, clause 3.3 of the Federal Law N 7-FZ, clause 7, part 13, article 2 of the 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 the 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 detailing of the Plan indicators, including by time interval (quarterly, monthly).

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

"21. The plan of the state (municipal) autonomous institution (the Plan as amended) is approved by the head of the autonomous institution on the basis of the conclusion of the supervisory board of the autonomous institution.

22. The plan of the state (municipal) budgetary institution (Plan with amendments) 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 drafting the budget for the next financial year (for the next financial year and planning period), after which the financial and economic activity plan is specified, if necessary, 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 procedure for drawing up the Plan is determined by the executive authority (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.

Definition from regulations

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

"The state (municipal) institution ensures the openness and availability of the following documents:

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

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

3) the decision of the founder on the establishment of a state (municipal) institution;

4) the decision of the founder on the appointment of the head of the state (municipal) institution;

5) regulations on branches, representative offices of the state (municipal) institution;

6) a plan for the financial and economic activities of the 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 state (municipal) institution;

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

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

10) a report on the results of its 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 established by the federal executive body responsible for the development of public policy and regulatory legal regulation in the field of budgetary, tax, insurance, currency, banking activities.".

12.01.2020

Additionally

The excess of budget expenditures over its revenues.

A document that establishes, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a public institution.

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