Report on the financial management plan for budgetary institutions. Filling out a report on the performance of PFS

The purpose of analyzing expenses according to the items of the FCD plan is to create standards for the economic activity of the organization, which makes it possible to assess the completeness of the use of the FCD plan, the provision of the institution with material resources, identify the reasons for deviations of actual expenses from those provided for by the FCD plan, and check compliance with established spending standards. Reports of a government agency on budget execution (f. 0503127), on the implementation of FCD plans for income-generating activities (f. 0503137) can be considered one of the simplest to draw up and control. But the corresponding Report of a budgetary institution on the implementation of the plan of financial and economic activities (f. 0503737) turned out to be much more complicated.

In the process of executing the budget estimate by government institutions, the plan of financial and economic activities by budgetary and autonomous institutions, state and municipal institutions assume monetary obligations to individuals and legal entities.

Acceptance of monetary obligations consists in the right to make expenses and payments by drawing up payment and other documents necessary for making expenses and payments, within the limits brought by the founder of the LBO budget estimates to government agencies and planned assignments approved by the founder of the financial and economic activity plan, to budget and autonomous institutions.

In accounting, the acceptance of monetary obligations is reflected at the time of carrying out business transactions to recognize accounts payable to be repaid at the expense of the institution:

For the calculation of various payments to employees;

Institutions;

For the accrual of various taxes, fees and payments to the budget;

On accrual of debts to suppliers and contractors for goods (work, services) received;

On accrual of debts for other business transactions in accordance with current legislation.

The acceptance of monetary obligations is reflected in accounting simultaneously with the recognition of the institution's accounts payable, subject to repayment at the expense of the institution's funds.

Control means mean specific procedures established by the management of the institution and carried out by employees of the institution in certain areas and areas of financial and economic activities in order to ensure effective and reliable management of the institution’s activities.

Specific actions and measures for managing the financial and economic activities of an institution arise from the accounting policy of the institution developed by management and serve for its actual implementation.

The means of control used by an institution are varied and are determined by the specifics of the institution’s activities. At the same time, the most common means of control used in all institutions are highlighted:

Accounting documents require administrative signatures of the manager and (or) chief accountant or other authorized persons;

It is necessary to carry out internal and external reconciliations of calculations at certain periods;

Conducting cross-checks of accounting records, a system of control by senior accountants over the quality of work of employees subordinate to them;

Checking the correctness of document flow, including continuous numbering of created documents, registration of documents in special journals, binding of documents, storage and archiving procedures, etc.;

Carrying out planned and sudden inventories of the property and obligations of the institution in accordance with the established procedure;

Use for control purposes of information received from external sources;

Implementation of measures aimed at limiting unauthorized access to the assets of the institution;

Implementation of measures aimed at restricting access of unauthorized persons to the document flow and accounting system;

Study of the dynamics of economic indicators, comparative analysis of actual indicators with planned and standard indicators, identifying the causes of significant discrepancies.

Controls must achieve the following objectives:

Sufficient separation of duties;

Correct documentation of transactions and their accounting;

Ensuring the safety of assets and accounting records;

Independent audits of activities.

A report on the institution’s implementation of its financial and economic activity plan (f. 0503737) is generated in accordance with the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n (hereinafter referred to as Instruction No. 33n). This form is the main one in the quarterly reporting set. 25

Most institutions have been transferred to a new legal status since the beginning of the financial year, and the first quarter of 2012 was the debut for many in terms of reporting according to Instruction No. 33n. Based on the results, a range of problems was determined in the order of filling out the Report (f. 0503737), which can be divided into two groups:

Related to the procedure for recording transactions during the transition to a new type of institution in the form of balances from the previous year. These problems are temporary and will not be relevant in the next financial year;

Related to the difficulties of understanding the procedure for filling out individual sections of the Report (form 0503737) and interrelating indicators.

Before the transition to the new status, budgetary institutions were participants in the budget process as recipients of budgetary funds (BF), for which, according to the order of the Treasury of Russia dated October 7, 2008 No. 7n, an account with code 03 was opened with the treasury authorities - a personal account of the BF. With the change in type, the account code also changed: 20 - personal account of a budgetary institution, on which the movement of subsidies for the implementation of government tasks and funds from income-generating activities (RPA) is carried out. 26

In connection with the closure of account 03, the treasury authorities at the beginning of 2012 transferred the balance of funds received from the SDA in 2011 to account 20. Thus, a dual situation arose in the accounting of the institution: on the one hand, the incoming balance on account 0 201 11 000 “Cash funds of the institution in the treasury body” are, but on the other hand, in the Report on the status of the personal account of a budgetary institution (personal account of an autonomous institution) (f. 0509401) the beginning of the year is indicated “0”.

When generating the Report (f. 0503737) in section 1 “Institutional Income”, the initial information for column 5 is data on off-balance sheet account 17 opened for accounts 0 201 11 000, 0 201 13 000. Transactions for crediting cash received to personal accounts to the institution's cash desk in the form of income; they are not included in column 5. For column 7, it is necessary to use analytical data by type of income for account 0 201 34 000 “Cash”.

The main feature of the Report (f. 0503737) is that the cash execution of planned assignments includes not only the amounts of income and expenses carried out by non-cash means, but also those made in cash.

After filling out sections 1 and 2, the result of the execution of planned assignments is determined (deficit/surplus), for which line 450 is allocated. This is the difference between the indicators of line 010 of section 1 and line 200 of section 2 for all columns except column 10.

The result of the work on the preparation of the Report (form 0503737) is the preparation of section 3 “Sources of financing the deficit of the institution’s funds.” In the Report (form 0503737), lines 700 (the sum of lines 710 and 720) and 730 (the sum of lines 731 and 732) are mandatory. ). Lines 520, 620, 820 and 830 are special cases; their formation depends on the characteristics of the institution’s activities.

If the Report (f. 0503737) is filled out correctly, the data on line 450 “Execution result (deficit/surplus)” should coincide with the indicators on line 500 “Sources of financing the deficit of funds” with the opposite sign.

Let's consider the quality of execution of the FCD plan at the Ural Technical School Rifey for 2011-2013. This is clearly visible in tables 4,5,6, filled out on the basis of reports on the institution’s implementation of the FCD plan (Appendix 9,10,11). Execution of planned assignments in budgetary organizations is carried out only through the personal accounts of this organization.

Table 4 – Execution of the FHD plan for 2011

Indicator name	Rub.	Rub.
Wage
Other payments

Communication services
Transport services
Public utilities

Other works, services
Other expenses
Increase in the cost of inventories
Social assistance benefits for the population
Increase in the value of fixed assets
Total budget expenses

Table 5 – Execution of the FCD plan for 2012

Indicator name	Planned appointments approved	Planned appointments completed	Planned appointments not completed

including: wage
other payments
accruals for wage payments
2. Purchase of works, services
including: communication services
transport services
public utilities
works, property maintenance services
other works, services
3. Other expenses

End of table 5

Table 6 – Execution of the FHD plan for 2013

Indicator name	Planned appointments approved	Planned appointments completed	Planned appointments not completed
1. Wages and accruals for wage payments
including: wage
other payments
accruals for wage payments
2. Purchase of works, services
including: communication services
transport services
public utilities
works, property maintenance services
other works, services
3. Other expenses
4. Expenses for the acquisition of non-financial assets
including: fixed assets
inventories
Total expenses

Table 7 – analysis of financial and economic activities in 2011-2013

Indicator name	Planned appointments completed, rub. 2011	Planned appointments completed, rub. year 2012	Planned appointments completed, rub. year 2013	Deviation from 2012 to 2011 in %	Deviation from 2013 to 2012 in %
1. Wages and accruals for wage payments
including: wage
other payments
accruals for wage payments

End of table 7

2. Purchase of works, services
including: communication services
transport services
public utilities
works, property maintenance services
other works, services
3. Other expenses
4. Expenses for the acquisition of non-financial assets
including: fixed assets
inventories
Total expenses

In 2011, utility costs were not used, since the institution installed meters for heat, hot water, and electricity, and therefore costs significantly decreased compared to the previous year. For the remaining items, funds were allocated at the end of December, on the basis of which the plan was adjusted, but the funds were not used in time. The remainder carried over to the next year.

Since last year's balances were transferred to the current year, there was an overspending of the 2012 and 2013 budgets.

Total funding for 2013 increased by 9.69% compared to last year due to an increase in:

Cost of inventories;

Utilities;

Transport services;

Salary;

Payroll accruals.

This is due to rising prices, increasing salaries and the minimum wage in the region.

Let's consider the quality of execution of the FCD plan at the State Budgetary Educational Institution SO "Ural Technical School "Rifey" from extra-budgetary activities that generate income for 2011-2013.

Table 8 – Analysis of the implementation of the FCD plan from extra-budgetary and income-generating activities for 2011-2013.

Indicator name	Planned appointments completed, rub. 2011	Planned appointments completed, rub. 2012	Planned appointments completed, rub. 2013	Deviation 2012 to 2011, %	Deviation 2013 to 2012, %
1. Wages and accruals for wage payments
including: wage
accruals for wage payments
2. Purchase of works, services
including: communication services
transport services
public utilities
rent for use of property
works, property maintenance services
other works, services
3. Other expenses
4. Expenses for the acquisition of non-financial assets
including: fixed assets
inventories
Total expenses

Considering Table 8, we can conclude that, compared to previous years, expenses for extra-budgetary and income-generating activities are increasing, which completely depend on the income of the institution. The company uses the income received for its immediate needs.

Line 830, columns 5, 6, 7, 8, 9 reflects the sum of lines 831 and in columns 5, 6, 7, 8, 9, respectively.

Line 831 is filled out based on data within the institution’s cash balance, including when performing non-cash transactions:

In column 5 - within the balance of funds in the institution’s personal account opened with a financial authority. The data is reflected in the debit turnover of account 020111000 “Cash of the institution on personal accounts with the treasury authority” in correspondence with the credit of account 030406000 “Settlements with other creditors”. The revenue indicator is reflected in a positive value;

In column 6 - within the balance of the institution’s account in rubles and foreign currency, opened in accordance with the legislation of the Russian Federation in credit institutions. The data is reflected according to the debit turnover of the corresponding accounts 020121000 “Cash of the institution on accounts in a credit institution”, 020127000 “Cash of the institution in foreign currency on accounts in a credit institution” in correspondence with the credit of account 030406000 “Settlements with other creditors”. The revenue indicator is reflected in a positive value;

First of all, we note that in the budgetary sphere there are two types of planned indicators:

data on participants in the budget process;
data on budgetary and autonomous institutions.

Let us consider in more detail the features of compiling and analyzing reporting of planned indicators of the PFHD.

Execution of the financial and economic activity plan

All budgetary and autonomous institutions are required to draw up a plan for financial and economic activities. PFHD is the main economic document on the basis of which an institution makes cash expenses aimed at fulfilling a state or municipal task.

At the end of each quarter, as well as at the end of the financial year, the government agency must conduct an analysis of the fulfilled planned performance indicators. The reporting document in this direction is the report on the implementation of the FCD plan (f 0503737). The unified form was approved by order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n.

How to fill out a report on the execution of PFHD

The reporting document is provided to the founder, and is also subject to posting on the official website bus.gov.ru and “Electronic Budget”.

Let us note the distinctive features of filling out accounting reports:

The planned indicators of the report must correspond to the indicators of the approved plan for the financial and economic activities of the institution (execution for the reporting period). That is, when drawing up f.0503737 for the 1st quarter of 2019, the plan must correspond to the 1st quarter of 2019 according to the PFHD.
The columns “Planned assignments completed” reflect cash receipts and outflows of funds. And not only through personal accounts, but also through the institution’s cash desk, as well as through accounts opened in banking organizations. The document also reflects non-cash transactions.
The detailing of the income and expense report is carried out in accordance with the current types of expense codes (CCR). However, the founder has the right to request more detailed information.
Unlike PFHD, 0503373 is compiled for each financial security code separately. For example, separately for subsidies for the implementation of municipal tasks, separately for own income from business activities.

Completed report on the implementation of the financial and economic activity plan

Budget execution reporting

For institutions that are participants in the budget process, other accounting reporting forms are provided that reflect the completeness of achieving planned targets. There are OKUD 0503127 and OKUD 0503164.

Form 0503127 was approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n (as amended on December 19, 2014). Ensures compliance with the cash budget execution plan. Provided to a superior manager or administrator of budget funds.

Features of filling out reports:

The planned indicators of the report must correspond to the indicators of the cash plan approved for the corresponding reporting period. The budget execution report is prepared quarterly.
The reporting form is filled out in accordance with accounting data for off-balance sheet accounts 17, in terms of budget revenue receipts and account 18, in terms of disposals.
The document reflects movements not only in accounts opened with the treasury or financial authorities, but also cash and non-cash transactions.

The accounting reporting form OKUD 0503164 is one of the reporting forms of the Explanatory Note to Budget Reporting (OKUD 0503160). Compiled annually.

0503164 and 0503127 are directly related to each other. Let us reflect this accounting relationship in the form of a diagram:

Report 0503164 reveals indicators for which there are deviations from planned assignments. Moreover, the deviations should be more than 5%. That is, if the planned assignments plan-fact analysis of budget execution (excel) are fulfilled by 95% or more, there is no need to disclose information in the reporting.

In the report (f. 0503737), reflect data on planned and actual income and expenses. For more information about who needs to submit the form, when, and how to fill it out without errors, read the article.

A report on the implementation of the FCD plan is generated separately for each type of financial support (activity):

the institution's own income (KFO 2);
subsidy for the implementation of a state (municipal) task (KFO 4);
subsidies for other purposes (KFO 5);
subsidies for capital investments (KFO 6);
funds for compulsory health insurance (KFO 7).

Founders and financial authorities check the reporting that institutions submit to them to determine whether its indicators correspond to the control ratios established by the Ministry of Finance.

A report on the institution’s implementation of the FCD plan (f. 0503737) must be provided by all budgetary and autonomous institutions and their separate divisions.

Form form 0503737

On June 24, 2019, Order No. 73n of the Ministry of Finance dated May 16, 2019, with amendments to Instruction 33n, came into force. This legal document changes the report form 0503737 and makes adjustments to the instructions for filling it out. The adopted amendments should be applied when preparing reports for 2019. Letters from the Ministry of Finance No. 02-06-07/43076 and the Federal Treasury No. 07-04-05/02-12069 dated June 11, 2019 clarify that quarterly and monthly reports in 2019 are formed on the basis of the new edition of 33n. This means that you need to submit a new form 0503737 6 months in advance.

The name of column 10 was changed: it was “Planned assignments not fulfilled”, it became “Amount of deviation”. Column 10 is now filled in under any conditions.

Submit the report (f. 0503737) as part of the quarterly and annual financial statements. Submit it on April 1, July 1, October 1 and January 1 of the year following the reporting year.

Reporting Guide: 33 samples and 37 recommendations for completion

Instructions for filling out form 0503737 in 2019

In the report (f. 0503737), reflect the indicators of cash execution of the cash flow plan on an accrual basis from the beginning of the year. The form consists of four sections:

income of the institution;
expenses of the institution;
sources of financing the institution's funds deficit;
information on refunds of subsidies and expenses from previous years.

Generate the report according to the budget classification codes that you use. If there are no indicators for some codes, do not fill out the lines for them. See Table 1 for how to fill out sections of the report.

How to fill out sections of the form

	Analytics code	How to shape
1. Income of the institution	Codes of the analytical group of the subtype of budget revenues	Reflect data on the receipt of income and their return in the current year. Exception – returns of balances of subsidies or grants from previous years Column 10 is now mandatory to fill out
2. Establishment expenses	Expense type codes (CVR)	Reflect data on expenses taking into account those restored in the current year. Exception – refunds of expenses from previous years
3. Sources of financing the institution’s funds deficit	Analytical group codes for the type of sources of financing budget deficits	Reflect data on cash receipts and cash outflows - sources of financing the institution's funds deficit. On line 591 (analytics code 510) of the section, reflect the return to the institution’s account of accounts receivable from previous years (restoration of cash expenses from previous years) and previously transferred collateral. On line 592 (analytics code 610) of the section, reflect the balances of subsidies (grants) from previous years transferred from the account, as well as the amounts of security (collateral)
4. Information on refunds of balances of subsidies and expenses of previous years		Help section. Reflect in it:
		– line 910: returns of balances of subsidies (grants) from previous years, reflected on line 592. This is discussed in the letter of the Ministry of Finance dated May 15, 2019 No. 02-06-05/35076;
		– line 950: returns of accounts receivable from previous years (recovery of cash expenses from previous years), reflected on line 591.

Features of Section 3 of the Report f. 0503737

Reflect all cash flow transactions in line 700. Do it this way: on line 710 indicate cash receipt transactions, on line 720 – disposal transactions. Additionally, expand the direction of movement of funds by line:

520, 620 – receipt of money and the result of currency revaluation;
730 – internal turnover: transfer of money from the account to the cash desk and back, between the accounts of the institution;
820 – movement of money between the institution and separate divisions or branches that have the status of legal entities;
830 – movement of money in the account balance or in the cash register for internal borrowings and non-cash transactions.

After you complete the report, review it. To do this, compare lines 450 and 500 in columns 4, 5, 6, 7, 8, 9, they must have the opposite sign (clause 41 of Instruction No. 33n).

When filling out the report (f. 0503737), take into account the explanations of the financial departments. The Ministry of Finance and the Federal Treasury regularly issue letters that clarify the reporting rules for the current year. Typically these letters are addressed to federal agencies and administrators. But financial authorities of the constituent entities of the Russian Federation and municipalities also use clarifications of letters.

Non-cash transactions

Non-cash transactions are those transactions that take place without the movement of funds of the institution. All such transactions must be reflected in column 8 “Non-cash transactions” of the report (f. 0503737).

The main non-cash operations of budgetary and autonomous institutions include, for example, when the institution:

withholds damages from the employee’s salary;
pays the obligations under the contract minus the penalty.

If a bank deducts remuneration for its services, for example, acquiring, from the institution’s income, then this also applies to non-cash transactions.