Екатерина Уцына
peshkova / Depositphotos.com
Минфин России разместил на своем официальном сайте порядок составления и ведения планов финансово-хозяйственной деятельности федеральных бюджетных и автономных учреждений (приказ Минфина России от 17 августа 2020 г. № 168н). Применяться об будет при составлении и ведении плана ФХД начиная с плана на 2021 год и плановый период 2022 и 2023 годов. Текст приказа размещен на официальном сайте Министерства в подразделе » Планирование финансово-хозяйственной деятельности государственных (муниципальных) учреждений» раздела «Финансовое обеспечение деятельности государственных (муниципальных) учреждений» рубрики «Бюджет».
Так, согласно порядку, сам план и другие документы и информация, не содержащие сведения, составляющие гостайну, составляются и ведутся учреждением в информационной системе «Электронный бюджет» в форме электронных документов, подписываемых усиленной квалифицированной электронной подписью уполномоченного лица.
Составляется план на очередной финансовый год и плановый период и действует в течение срока действия федерального закона о федеральном бюджете. При этом, учреждение должно учитывать следующие планируемые объемы:
субсидии на финансовое обеспечение выполнения госзадания; субсидий на осуществление капвложений в объекты капстроительства федеральной собственности или приобретение объектов недвижимости в федеральную собственность; грантов, в том числе в форме субсидий, предоставляемых из бюджетов; иных доходов, которые планирует получить учреждение при оказании услуг, выполнении работ за плату сверх установленного госзадания; доходов от иной приносящей доход деятельности, предусмотренной уставом учреждения, и прочее.
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В связи с изменением объемов тех или иных поступлений, используемых остатков или объемов выполняемых работ в план вносятся изменения. Также план корректируется и при реорганизации учреждения.
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