Financial plan economic activity 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 financial and economic activity plan for an autonomous institution is the main document financial planning activities similar to the budget estimates prepared for government institutions.

However, the Law on Autonomous Institutions says little about the plan for financial and economic activities. So, in paragraph 13 of Art. 2 provides a list of documents, the openness and accessibility of which an autonomous institution must ensure, and these documents include a plan of 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 is established that the supervisory board, in addition to other documents, considers a draft plan for the financial and economic activities of the autonomous institution, as well as draft reports on the activities of the autonomous institution and the use of its property, execution of the plan for its financial and economic activities upon the proposal of the head autonomous institution. A copy of the conclusion of the supervisory board on the consideration of the draft financial and economic activity plan and a copy of the report on its implementation are sent to the founder of the autonomous institution.

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

About the highest executive body state power of a constituent entity of the Russian Federation - for regional autonomous institutions;

About 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 financial and economic activity plan of a state (municipal) institution.” This order came into force on 01/01/2012 and applies to budgetary and autonomous institutions.

In accordance with the requirements approved by the order of the Ministry of Finance of Russia, the plan of financial and economic activities must consist of three parts - header, content and design. In turn, the content part includes two components - text and tabular. The textual (descriptive) part of the financial and economic activity plan contains the goals and types of activities of the institution, a list of services (works) related to the main types of its activities, as well as information on the book value of the property. The tabular part of the financial and economic activity plan contains: o indicators financial condition(data on the assets and liabilities of the institution and its divisions); O planned indicators by receipts - by the main sources of income of the institution;

o planned indicators for payments - in terms of payments that generally correspond to the transaction codes of the general government sector.

According to the order of the Ministry of Finance of the Russian Federation, the plan for the financial and economic activities of a budgetary or autonomous institution is drawn up for one year if the budget is approved by law for a 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 plan for financial and economic activities are to obtain the highest quality information parameters that objectively characterize the activities and financial position autonomous institution for the coming year, as well as an assessment of the development prospects of the institution. In this regard, the following definition can be given: financial and economic activity plan autonomous institution - mandatory document, intended to manage the activities of an autonomous institution, containing natural and financial indicators planned for the coming year, which give a holistic and objective picture of the functioning and financial condition of the autonomous institution.

The financial and economic activity plan can be considered as an information base for reporting, analyzing financial and economic activities and the development strategy of an autonomous institution. The main objective of drawing up a plan is to reduce the level of uncertainty associated with the adoption management decisions about 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 financial and economic activity plan are consistent with the indicators of the state (municipal) task established by the founder for the 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 clarified and formed in the final version after legislative approval of the corresponding 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 the establishment of budget allocation limits for the provision of state (municipal) services by the autonomous institution and execution of work.

Financial and economic activity plan budgetary institution is part of the local documentation, which is generated 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 clause 3.3 of Art. 32 Federal Law"ABOUT non-profit organizations» dated 01/12/2996 No. 7-FZ establishes that a budgetary institution must develop a Financial and Economic Activity Plan, as well as ensure its openness and accessibility by posting it on its 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 of 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, a state or municipal institution is obliged to take into account the sectoral characteristics of its activities, and therefore use in this event additional requirements for the FCD Plan, approved by sectoral and departmental management bodies (ministries or services).

Important! The founder of a budget organization has the right to formulate a FHD Plan with the inclusion of detailed information or indicators, as well as approve standard form document. He has the power to set deadlines by which the plan must be approved for use in the following year.

The procedure for drawing up and using the FCD Plan

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

• fiscal year (if the budget is approved for one calendar year);
• financial 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 subsequent annual period and approved by an authorized person. As for the approval of the FCD Plan, then, according to paragraphs. 21, 22 Requirements dated July 28, 2010 No. 81n:

• Plan FHD budget the 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 a 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 FCD 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, two main groups - income and expenses - are detailed in various areas, for example, expenses are divided into:

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

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

• remuneration of employees and salary accruals;
• utility costs, transport services and communications;
• rental 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 greater detail, and the decision on such action is made by the founder of the budget organization. In addition, the preparation of the FCD Plan should be correlated with the needs accounting in the institution, and therefore, when forming it, you should pay attention to the structure of the Report on the implementation of the FCD Plan.

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

Officials from the Ministry of Finance of the Russian Federation have updated the recommended form of a plan for the financial and economic activities of an institution. Amendments come into force on 04/01/2020. This means that federal institutions subordinate to the Ministry of Finance must fill out the document in a new form and according to the new rules of the Ministry of Finance for the FCD plan for 2020. For other public sector employees, the founders are required to bring the forms into compliance with the new provisions of Order No. 17n of the Ministry of Finance of Russia dated 02/07/2020 and notify the institutions with the relevant orders.

Document structure	What has changed in PFHD
Section No. 1	Codes for gratuitous receipts in section No. 1 of the PFHD have been updated. Now reflect targeted subsidies and capital investments under Article 150, and use Article 180 to reflect other revenues.
	Updated codes that reflect free receipts from grandees. Deposit amounts taking into account the new requirements: code 613 - if the grant was received by a budget institution; code 623 - autonomous; code 634 - grants for other non-profit organizations.
	In line 2240, instead of costs for social security for orphans and children left without parental care, indicate costs for other payments to the population.
Section No. 2	The line for payments under government contracts concluded before the beginning of this year has been detailed. Now the amounts will have to be divided by type of legal acts: separately indicate the amounts of contracts according to Law No. 44-FZ and separately according to Law No. 223-FZ.
	Additional detail has been added regarding contact amounts under 44-FZ. It will be necessary to distinguish between procurements carried out under national and regional projects. The edits affected the lines deciphering already concluded government contracts and those expected to be concluded.

Why do you need PFHD?

The financial and economic activity plan is one of the main documents that determine the financing of state (municipal) institutions. It is compiled annually for one financial year or for one year and a planned two-year period, depending on the period for which the budget from which the budgetary institution is financed is approved.

The template and features of the formation of the PFHD for subordinate organizations are established by the founder in a separate administrative document. In 2020, new rules came into force (Order of the Ministry of Finance of Russia No. 186n dated August 31, 2018). The order sets out the requirements for drawing up the plan, the specifics of the formation of justification calculations, the approval procedure and the recommended sample document. Standard justification calculation forms are presented in Order No. 81n of the Ministry of Finance of Russia dated July 28, 2010; it is valid until January 1, 2019.

The document is drawn up on the basis of:

1. An approved state or municipal task and indicators characterizing the quality or volume of state (municipal) services.
2. The completed amount of financing, calculated based on current standard costs.
3. The projected amount of income from business and other activities. income-generating activity.
4. Planned expenses and needs necessary to fulfill the state (municipal) task and ensure the functioning of the institution.
5. Economic justification for the need for planned income and expenses.

What changes in the rules for filling out the PFHD for 2020

Since 2020, the requirements for drawing up the PFCD have changed: order No. 81n will cease to be valid from 01/01/2019. Legislators determined that it is necessary to draw up a FCD plan for 2020 according to new rules. They were approved by Order of the Ministry of Finance No. 186n. Key changes are presented in the table.

PFHD for 2020 according to order No. 81n	PFHD for 2020 according to order No. 186n
The text part must be filled in	There is no text part
Table 1 “Indicators of the financial condition of the institution” is formed	Table 1 has been removed from the form; it does not need to be filled out.
Table 2 “Indicators of receipts and payments of the institution” is compiled	Calculation information is indicated in section 1 “Receipts and payments”
Information is entered into table 2.1 “Indicators of payments for expenses for the purchase of goods, works, services of the institution”	Section 2 “Information on payments for the purchase of goods, works, services” is completed.
Table 3 “Information on funds received at the temporary disposal of the institution” is being prepared.	Not filled in
Table 4 “Reference information” is filled in (about public obligations, budget investments, funds at temporary disposal)	Not filled in
Detailed justification of income is not provided	A justification of income for all sources of financing is being prepared.
	Calculations of justification for all types of expenses are generated

The legislator established the need to provide justification (calculations) for all indicators regarding expenses. The recommended sample is established in Appendix No. 2 to Order 81n. The requirement (Part III of Order No. 186n) provides for the completion of 18 forms; forms are supplemented at the discretion of the institution.

Who draws up the FCD plan and when?

A subordinate budgetary institution is responsible for drawing up a draft plan for financial and economic activities. Budget and autonomous organizations prepare projects and amendments to the PFHD.

Federal agencies are required to post the planning document in state system“Electronic budget” in the “Budget planning” subsystem.

The deadline for providing the PFHD is set by the founder. The document is prepared in December, after the budget for the next year and two-year planning period is formed and communicated to subordinate institutions.

How to fill out correctly for 2020

The new form is presented in two sections: “Receipts and payments” and “Information on payments”. Let us present the procedure for drawing up and approving a financial management plan for a budgetary institution in the form of step-by-step instructions:

1. We fill out receipts. The first table shows all possible sources of income. The contractor indicates the estimated indicators for the next year and the planning period. We include expenses. In this part, the expenditure component is summarized. Decoding is in the next section. Equality of income and expenditure parts is mandatory.
2. In column 3 of the first table we enter the BCC for income (analytical code) and expenses (CVR), respectively. All information is taken from Order of the Ministry of Finance No. 132n.
3. In column 4 we indicate KOSGU to reflect the economic significance of the planned operation.
4. We distribute the estimated values ​​of income and expenses by financial period. For the current PFHD these are 2020 and 2021-2022.
5. Let's detail the costs. The Contractor enters a breakdown of payments for each planning period according to KOSGU.
6. Fill out the second section “Information on payments”. We break down the expenditure amounts into contracts that are planned to be concluded under 44-FZ and 223-FZ. A breakdown is also made by date of conclusion. Agreements that must be concluded before the start of the reporting period are separately indicated. The other line contains contracts that are planned to be concluded next year.
7. We check the calculations. After filling out all the necessary lines, the document is signed by the manager and the responsible executive. We indicate the date of compilation.

The contractor prepares not only the financial statements, but also calculations to justify the planned income and expenses. The new requirements of the Ministry of Finance No. 186n indicate in detail what types of expenses are taken into account when drawing up calculations (justifications), what norms and standards should be followed in their formation. When calculating insurance premiums in off-budget funds it is necessary to take into account the tariffs for these contributions.

Financial and economic activity plan

Spending of funds in budgetary institutions is carried out on the basis financial and economic activity plan , which in economic essence is an estimate. The historical predecessors of the plan of financial and economic activities are the estimate of income and expenses and the budget estimate. The plan is drawn up by the institution (division) in rubles accurate to two decimal places in the form approved by the body exercising the functions and powers of the founder, and includes the following parts: heading, content and design.

IN text part the plan indicates:

• goals of the institution;
• types of activities of the institution related to its main activities in accordance with the charter of the institution;
• a list of services related, in accordance with the charter, to the main types of activities of the institution, the provision of which for individuals and legal entities carried out for a fee;
• total book value of immovable state (municipal) property;
• the total book value of movable state (municipal) property as of the date of drawing up the plan, including the book value of especially valuable movable property.

IN tabular part the plan is given:

• indicators of the financial condition of the institution (data on non-financial and financial assets, liabilities as of the last reporting date);
• planned indicators for receipts and payments of the institution.

In order to formulate plan indicators for receipts and payments, the institution draws up a plan at the stage of forming the draft budget for the next financial year (for the next financial year and planning period) based on the information provided by the founder about the planned volumes of expenditure obligations:

• subsidies for reimbursement of regulatory costs associated with the provision by an institution of state (municipal) services (performance of work) in accordance with the state (municipal) assignment;
• subsidies provided in accordance with the draft budget law for the implementation of relevant goals (targeted subsidy);
• budget investments;
• public obligations to individuals in cash, the powers to execute which are planned to be transferred to the institution in the prescribed manner.

Planned indicators for payments are formed by the institution in the context of payments:

• for wages and accruals for wage payments;
• communication services;
• transport services;
• public utilities;
• rent for the use of property;
• property maintenance services;
• other services;
• free transfers to government and municipal organizations;
• benefits for social assistance to the population;
• acquisition of fixed assets;
• acquisition of intangible assets;
• acquisition of inventories;
• acquisition valuable papers;
• other expenses;
• other payments not prohibited by the legislation of the Russian Federation.

Planning expenses of a budgetary institution

In the sub-article " Wage"budget expenses for wages are planned on the basis of contracts. When calculating the required amount of funds for this item, as a rule, they use:

• staffing table, approved by a higher organization, which contains a complete list of positions, salaries, and the number of rates for each position;
• data on the size of regional coefficients;
• a normative act regulating the amount of salaries, allowances, bonuses, and financial assistance.

In the sub-item “Other payments” the institution’s expenses for additional payments and compensation.

The sub-item “Accruals for wage payments” indicates the costs of paying insurance premiums, as well as contributions at insurance rates for compulsory insurance against industrial accidents and occupational diseases.

The sub-item “Communication Services” plans expenses for payment for communication services in order to meet the institution’s own needs. The amount of expenses is determined based on the concluded contracts.

In the sub-item "Transport services" expenses for payment of transport services are planned. The main expense, as a rule, is travel expenses business trips and advanced training courses. It also takes into account the costs of paying for the travel of military personnel and persons equivalent to them, as well as members of their families to the place of vacation and back.

The sub-item “Utilities” shows the institution’s expenses for paying for contracts for the purchase of utility services for the purpose of providing government and municipal services. These include payments for heating and technological needs, as well as hot water supply and gas consumption, including its transportation through gas distribution networks and payments for supply and sales services, electricity consumption for economic, production, technical, medical, scientific, educational purposes, water supply , water disposal, sewage disposal. Calculation of the need for budget funds to pay for contracts for the provision of utility services is made based on the information:

• on the average monthly demand for energy resources and water in in kind;
• tariffs for utility services, including payment for gas transportation to gas distribution networks and supply and sales services.

For newly formed institutions, utility costs are calculated in the following order.

Institutional expenses for heating and technological needs determined by the following formula:

OOTN = OP + TN,

where OP is the expenses of institutions for heating premises; TN - expenses of institutions for heating water for household (technical), sanitary and hygienic needs.

Space heating costs calculated by the formula

OP = Kubzd S Η F K 1,2,3R ,

where Kubzd is the cubic capacity of the building according to external measurements (according to the technical passport); C - percentage of area occupied by the institution office premises in the total area of ​​the building; N - standard fuel consumption rate per 1 m3 of building for the entire heating period; Ф - coefficient of conversion of standard fuel into natural fuel (autonomous heating) or coefficient of conversion of standard fuel into gigacalories (centralized heating); TO 1,2,3 - coefficient of reduction of energy resources to actual consumption; R - price per unit of a certain type of energy carrier used.

The share of the area of ​​premises occupied by the institution in the total area of ​​the building is found using the following formula:

C = S ych /S building

Where S ych - the area of ​​premises occupied by the institution in the building; S zd - total area of ​​the building.

Water heating costs for household sanitary and hygienic needs for premises with centralized heating is calculated using the formula

where N is the standard for hot water consumption per unit of natural indicator; K is the planned average annual number of units of the natural indicator; D - the planned number of days of operation of the institution per year; Δ T - average temperature difference of heated water (45°C); R - tariff for thermal energy.

Expenses for paying for electricity consumption determined by the following formula:

where Et.n is the design volume of electrical energy consumption for lighting and technological needs without taking into account the volume of electrical energy consumption for raising water; Ep.o - design volume of electrical energy consumption for production (technological) equipment; Ppr - design number of units of production indicator; Ppl - the planned average annual number of units of the production indicator; R - tariff for electric energy.

Costs for water supply services for institutions with running water, calculated using the formula

OV = N K D TO 1,2,3R ,

where N is the standard for cold water consumption per day per unit of natural indicator; K is the planned number of units of the applied production indicator; D - number of days of operation of the institution per year; R - tariff for water supply services.

The sub-item "Rent for the use of property" includes the costs of payment rent in accordance with concluded lease (sublease) agreements for property for the purpose of providing state and municipal services.

The sub-item “Property Maintenance Services” plans for the institution’s expenses to pay for contracts for the provision of services related to the maintenance of non-financial assets that are both under operational management and leased.

When determining the amount of expenses under the sub-item "Other services" the following are applied:

• calculation of payment for accommodation of seconded employees;
• calculation of payments for civil liability of vehicle owners;
• calculation of costs for the installation of local computer networks, information services for institutions;
• calculation of the average annual cost of private security services.

The main direction of planning expenses under the sub-item “Other expenses” is the calculation of expenses for paying taxes, duties, licenses, various types of payments and fees to budgets of all levels, included in the expenses of the institution. Thus, when drawing up a draft estimate of income and expenses, the amount of taxes paid for the previous tax period is taken into account, and all changes that have occurred in tax legislation are also taken into account. This item reflects the costs of paying property tax and land tax.

The article “Increase in the cost of fixed assets” reflects the institution’s expenses for payment of purchase agreements, as well as construction contracts, reconstruction, technical re-equipment, expansion and modernization of facilities related to fixed assets.

The item “Increase in the cost of inventories” includes expenses for the acquisition of raw materials and materials intended for one-time use in the course of the institution’s activities. In addition, this item includes costs for items used in the activities of the institution for a period exceeding 12 months, but not related to fixed assets. These are medicines, soft equipment, dishes, food products, including food rations for military personnel and persons equivalent to them, fuels and lubricants, Construction Materials, household materials, stationery.

The financial and economic activity plan of a budgetary institution (FHD plan) is a document reflecting the financing model of a particular project. All budgetary institutions (municipalities) are provided with funds based on a plan, which is drawn up and approved anew every year. The FCD plan for 2018 will need to be drawn up in a new way, due to changes in order No. 81n in accordance with instructions dated August 29, 2016 No. 142n.

General information about changes

The financial and economic activity plan reflects the composition of the financing of government tasks, capital investments and other types of activities of a budget organization that can generate any income. The planning period will be based on the period for which the municipal financing budget will be approved. This may be one financial year or a planning period of one or two years.
Document template for budgetary organizations established by a special constituent body in a separate order. The main standard template for the FCD plan of a budgetary institution for 2018, a sample of its completion and instructions for the sequence of its preparation have been approved by the Ministry of Finance Russian Federation by order No. 81n of July 28, 2010.
The financial and economic activity plan established by a special constituent body or a body authorized to make constituent decisions is drawn up on the following basis:

1. Approval of state or municipal tasks, as well as provision of reporting on the quality and volume of municipal services provided by a budgetary institution.
2. Forecast of the amount of material profit received as a result of entrepreneurial or other activities designed to generate income.
3. Obtaining funding in the amount necessary to make the necessary planned expenses.
4. List of needs and requirements of a budgetary institution, the satisfaction of which is the basis for implementation government assignment and maintaining the functioning of the entire organization.
5. An economic designation for all costs incurred to meet the needs of an institution.

Changes to the FCD plan in 2018

The financial and economic plan for 2018, the new form of which was adjusted based on the order of the Ministry of Finance dated August 29, 2016 No. 142n, differs from the old model in the degree of openness of information. Therefore, the FHD plan must indicate the following additional information:

• all income and expenses of the institution regarding the types of financial support sold;
• information about targeted funds allocated for capital construction;
• procurement planning for the next financial year.

The founding body established the need to provide justification for it along with the FCD plan. The justification consists of calculations of the costs incurred. FHD plan of a budgetary institution for 2018, a sample of which is recommended in Appendix No. 2 of Order No. 81n. Based on the requirements, 18 documentation forms are provided for completion, which can be supplemented at the discretion of the budget organization.
The new form of the FHD plan for 2018 has been supplemented with column 5.1 “Subsidies for financial support for the implementation of state tasks from the budget of the Federal Compulsory Health Insurance Fund,” which should display all reporting data on expenses and income from compulsory medical insurance funds.
The amendments made to the document are not final, since the Ministry of Finance plans to exclude from the FCD plan the provision on the basis of which each budgetary institution must report on all manipulations involving target environmental media from the approved budget.

Filling out the FHD plan

The process of filling out the financial and economic activity plan should occur in accordance with the following recommendations:

1. In the “I approve” header on home page FCD plan must indicate the name of the organization and the full name of its leader (founder) who approved the plan. On the page below you enter data about the executive budgetary institution: name of the organization, full name of the head, TIN and KPP numbers, as well as the numeric codes indicated in the headings.
2. It is necessary to fill out the “Contents” of the plan. The goals, objectives and activities of the organization are prescribed in accordance with the Charter.
3. “Table 1” contains information about all the organization’s liabilities, financial and non-financial assets.
4. “Table 2” contains all data on financial indicators for the planned financial year.
5. “Table 2.1” should contain data on the planned costs of procurement.
6. "Table 3" and "Table 4" contain data on those cash, which came into use by the organization on a temporary basis.
7. The Appendix should contain all calculations of expenses for the costs of production and organizational processes: wages, payment of taxes and debts, maintenance of seconded employees, payment sick leave and vacations.

Special changes in the FCD plan for 2018

The new sample financial and economic activity plan now displays all data on the organization’s expenses with justification (calculations) attached to it, and also lists all the norms and standards in accordance with which the plan form was filled out. For example, when calculating the amount of insurance contributions to non-budgetary organizations, it is necessary to provide data on tariff plans insurance organization.
The list of expenses for insurance premiums no longer indicates 213 KOSGU measures to reduce and suppress occupational injuries and occupational diseases. All documentation related to this type of expense must be attached to the FCD plan.
When forming a tax expense item, it is worth taking into account the rates and deadlines for paying taxes, the tax base, as well as benefits. When compiling a payment report, labor, technical and material resources are taken into account.
Regarding the reporting of the organization’s income, the source of income “Subsidy for financial support of the state task from the Federal Compulsory Medical Insurance Fund” (“Table 2”, order No. 81n) is placed in a separate column; funds allocated from the federal, regional and local budgets are indicated in a single amount.