The cash plan: the order of drawing up and conducting

. In this article, you can fully familiarize yourself with the procedure for drawing up and maintaining a cash plan . In addition, the reader has the opportunity, together with the author, to consider some practical questions.

General Provisions

To begin with, it should be noted that the procedure for drawing up and maintaining a cash plan in any case determines the relevant rules in terms of the implementation of the federal budget this year, as well as the terms and composition of the submission by the chief administrators of the budget funds, the chief administrators of the revenue side of the federal budget, and The main administrators of sources of financing of the deficit component of the budget of the information necessary for direct formation and further I plan.

It is necessary to know that the cash plan includes two components, among which the following items:

• Plan for the implementation of the federal budget for the current year in terms of financial security.
• Plan for the execution of the federal budget for the current month.

Formation and maintenance of the cash plan

It should be remembered that the formation and subsequent management of the category in question is realized through the Federal Treasury in the relevant information systems on the basis of the information that is provided by the participants in the forecasting process. It is worth adding that, while it is mandatory to take into account the data already available in the Federal Treasury on transactions related to the management of cash balances located on a single federal budget account; Cash execution of the specified budget; Indicators of the budget summary list subject to the application of extrapolation and expert evaluation methods.

и последующего его ведения Федеральное казначейство Российской Федерации так или иначе представляет абсолютно всем участникам непосредственного процесса прогнозирования необходимые для создания сведений данные по поводу кассового исполнения бюджета федерального уровня, а также показателей бюджетной сводной росписи указанного бюджета. It is important to note that in the course of drawing up the cash plan and its subsequent conduct, the Federal Treasury of the Russian Federation in one way or another represents absolutely to all participants of the direct process of forecasting the data necessary for creating information on the cash execution of the federal budget, as well as the indicators of the budget summary of this budget.

Thus, the Treasury of federal importance presents the cash plan directly to the RF Ministry of Finance strictly according to the present procedure, together with the information that was generated by the forecasting participants. Based on them, a cash plan is created. It is necessary to supplement that, in any case, the exception is information that in some way relates to state secrets.

Order of operations

One way or another, one should know that in the process of formation and further management of the cash plan strictly under the present Procedure, the creation of documents and the exchange of it (the exception is papers that in some way relate to state secrets) between the Ministry of Finance, the federal treasury and the direct participants in the operation Forecasting is implemented with the use of special information systems of the Ministry of Finance, which are issued in the form of electronic documentation. In them, in any case, a certificate must be present by means of an electronic signature of the authorized person (management).

It is important to note that the exchange of securities, which contain information that is a state secret, between the Ministry of Finance, the federal treasury, as well as participants in the direct process of forecasting, is implemented strictly according to the present Procedure, executed both on machine and on paper. In this case, it is necessary to take into account certain requirements of the current legislation of Russia on the protection of state secrets. In addition, it is necessary to take into account some features, fully considered in the next chapter.

Practical features

A number of inherent features include the following items:

• The main administrators of federal budget funds receive data that, as a rule, contain information that forms state secrets. The latter is somehow necessary to create information (every day or every month).
• The information created strictly in accordance with the present procedure and containing information forming state secrets is in any case presented by the main administrators of the federal budget funds directly to the RF Ministry of Finance and the federal treasury (every 10 days or every month).

The procedure for drawing up a cash plan

The cash plan for the execution of the federal budget for the current year in the financial plan is formed through the efforts of the Federal Treasury in accordance with the form of Annex 1 to the current Procedure. It is important to know that its formation is carried out on the basis of certain information that is provided by participants in such a process as forecasting, at specific times. Among them, the following points should be noted:

• Forecast of the revenue side of the federal budget for the current year in financial planning.
• Forecast of cash receipts in accordance with the federal budget revenues for the current year in financial planning.
• Forecast of cash payments in accordance with the federal budget expenditures for the current year in financial planning.
• Forecast of cash payments and cash receipts in accordance with the sources of financing the deficit part of the federal budget for the current year in financial planning.

Additional information

соответствующий текущему финансовому году по приложению 1 настоящего Порядка, представляется казначейством федерального значения в Минфин РФ не позже чем 28.12 отчетного года в финансовом плане. It should be emphasized that the cash plan, corresponding to the current fiscal year under Appendix 1 of this Procedure, is submitted by the Federal Treasury to the Ministry of Finance of the Russian Federation no later than 28.12 of the financial year in the financial plan. The plan for the execution of the federal budget, referring to the current month, is formed by the Federal Treasury in accordance with the form of Appendix 2 of the current Procedure. Creation of it is realized on the basis of the following information, which are provided by the participants of the forecasting process precisely within the deadlines established by the fourth chapter of the current procedure:

• Forecast of cash payments corresponding to the federal budget expenditure side for the current month.
• Forecast of cash payments and cash receipts related to sources of financing of the deficit part of the federal budget for the current month.

What else?

соответствующие текущему месяцу по приложению 2, так или иначе должны соотноситься с кассовым планом непосредственно на текущий год в финансовом планировании по текущему месячному периоду. It is important to note that the current cash plan indicators , corresponding to the current month of Annex 2, one way or another should be correlated with the cash plan for the current year in the financial planning for the current monthly period. At the same time, the changes made to it in the process of plan maintenance must be taken into account. The considered category, referring to the current month, is represented by the Federal Treasury to the RF Ministry of Finance:

• As of January of this year, in financial planning - no later than 28.12 of the reporting year.
• For February - December of this year in financial planning - not later than the sixth day of the month, which refers to workers. на текущий месяц, соответствующего приложению 2. It is important to note that it is on him that the cash plan for the current month, corresponding to Appendix 2, is being formed.

Maintenance of the cash plan

In this chapter, it is advisable to consider all the current aspects of the cash plan. It is important to know that the implementation of the latter category occurs through the introduction of certain changes in the plan indicators relating to the current fiscal year (Appendix 1) and the current month (Appendix 2). In accordance with the procedure for maintaining the cash plan, these additions are implemented through the efforts of the Federal Treasury. Here it is important to distinguish the following aspects:

• Implementation due to the adoption of federal laws on the introduction of some changes to the law on the federal budget in terms of the current fiscal year and the planning period.
• Implementation in connection with clarification by the participants in the process of forecasting specific information. They are provided strictly according to this Procedure when the federal budget for the current year is implemented in financial planning.

Presentation of the cash plan for the year

федерального бюджета на текущий год в финансовом планировании с актуальными изменениями в отношении показателей представляется со стороны Федерального казначейства в Минфин РФ: It is necessary to know that the cash plan for the execution of the federal budget for the current year in financial planning with actual changes in respect of indicators is submitted by the Federal Treasury to the RF Ministry of Finance:

• Not later than the 20th working day directly from the moment of the official launching of the law of the federal level concerning the introduction of amendments to the legislative draft on the federal budget as of the moment of vesting the force of law with regard to the introduction of these changes.
• Each month, as of the first date of the current period, no later than the 6th working day of the current month from February to September of this year in financial planning.
• Every ten days as of the 1st calendar day of the current period no later than the 6th working day of the current period from October to December of this year in financial planning.

Presentation of the cash plan for the month

The presentation of the cash plan for the current monthly period under Annex 2 with the changes introduced in relation to its indicators is carried out directly by the Ministry of Finance of the Russian Federation by the federal treasury:

• Not later than the 20th working day from the moment of granting the relevance of the law of the federal level concerning the introduction of amendments to the law on the federal budget as of the moment of entry into force of this law.
• As of the 1st calendar day of the 2nd and 3rd decade of the month in accordance with the deadline not later than the 6th working day of the 2nd and 3rd decade of the month from October to December of the current year in the financial planning.