Budgetary and autonomous institutions should draw up a plan of financial and economic activities. This raises a lot of questions. What is the form of this plan? Where can I get this form? How do I fill it out? All these questions can be answered by carefully studying the laws that govern the activities of non-profit organizations.
Instructions
Step 1
First of all, read the law "On non-profit organizations" (No. 7-ФЗ dated January 12, 1996) and the Order of the Ministry of Finance "On requirements for the plan of financial and economic activities of a state (municipal) institution" (No. 81n dated July 28, 2010). It is in these normative acts that it is indicated who and how should draw up a plan of financial and economic activities.
Step 2
Please note that local authorities have the right to instruct enterprises on what kind of standard form it is necessary to draw up a Plan. At the same time, institutions can detail the scheme proposed by them.
Step 3
In the Plan, describe the business and the industry to which it belongs. Describe the goals of your institution's activities (as indicated in the Charter), the main type of activity, as well as all the goods (services, works) that your institution produces (provides). Indicate the organizational structure of the enterprise.
Step 4
Next, describe the financial condition of the enterprise. Please note that data on assets (both financial and non-financial) is indicated at the last reporting date that precedes the preparation of the Plan.
Step 5
Include the costs you are planning in your Plan. At the same time, distribute the costs for each type of activity. Indicate the sources of repayment of these costs. Pay attention, depending on the planned expenses, indicators on payments and receipts will be formed.
Step 6
Please note that the planned amounts of payments will be formed taking into account the standard costs both for the maintenance of municipal enterprises and for the provision of services by these enterprises. As a rule, these norms are set by local authorities.
Step 7
Don't forget to approve your business plan. For this, the Plan must be signed not only by the head of the institution, but also by other responsible persons: the chief accountant, the head of the financial and economic service and the executor. Further, the plan is approved by the founder of the municipal enterprise or the head of the autonomous institution.
Step 8
Take a very responsible approach to drawing up the Plan, because government subsidies depend on it, which means the financial well-being of your institution.
