In this article, you can fully familiarize yourself with the procedure for compiling, maintaining a cash plan . In addition, the reader has the opportunity, together with the author, to consider some practical issues.
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 federal budget execution plan for the current year, as well as the timing and composition of the submission of the budget funds by the main managers, the chief administrators of the federal budget revenue, and the chief administrators of the sources of financing the deficit component of the budget of information necessary for the direct formation and further maintenance I plan.
You should be aware that the cash plan includes two components, among which the following items:
- The budget execution plan for the federal level for the current year in terms of financial support.
- Federal budget execution plan for the current month.
Formation and maintenance of a cash plan
It should be remembered that the formation and subsequent maintenance of the category in question is implemented through the Federal Treasury in the relevant information systems on the basis of the information provided by the participants in the forecasting process. It should be added that in this case it is imperative to take into account the data already available in the Federal Treasury regarding operations related to the management of cash balances located on a single account at the federal budget; cash execution of the specified budget; budget summary indicators subject to the application of extrapolation and expert assessment methods.
It is important to note that during the preparation of the cash plan and its subsequent management, the Federal Treasury of the Russian Federation in one way or another presents to absolutely all participants of the direct forecasting process the data necessary for creating information on the cash execution of the federal budget, as well as the indicators of the budget summary list of the specified budget.
Thus, the Treasury of federal significance presents the cash plan directly to the Ministry of Finance of the Russian Federation 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 must be added that in any case, the exception is information that in some way relates to state secrets.
Order of operations
One way or another, you should be aware that in the process of forming and further maintaining a cash plan strictly in accordance with this Procedure, the creation of documents and the exchange of documents (except for papers that in any way relate to state secrets) between the Ministry of Finance, the federal treasury and the direct participants in the operation forecasting is implemented using special information systems of the Ministry of Finance, which are issued in the form of electronic documentation. In any case, they must be accompanied by a certificate by electronic signature of an authorized person (management).
It is important to note that the exchange of securities that contain information that is a state secret between the Ministry of Finance, the Treasury at the federal level, as well as participants in the direct forecasting process, is carried out strictly according to this Procedure, which is executed both on machine and on paper. In this case, it is imperative to take into account certain requirements of the current legislation of Russia regarding the protection of state secrets. In addition, it is necessary to take into account some of the features fully considered in the next chapter.
Practical features
A number of inherent features of the issue include the following points:
- The main managers of the federal budget funds receive data that, as a rule, contains information forming state secrets. The latter, one way or another, is necessary to create information (every decade or every month).
- Information created strictly according to the current procedure and containing information forming state secrets, in any case, is submitted by the main managers of the federal budget funds directly to the Ministry of Finance of the Russian Federation and the federal treasury (every decade or monthly).
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 Appendix 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 a process such as forecasting at specific times. Among them, the following points should be noted:
- The forecast of the federal budget revenues for the current year in financial planning.
- The forecast of cash receipts in accordance with the federal budget revenues for the current year in financial planning.
- The forecast of cash payments in accordance with 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 data
It should be emphasized that the cash plan corresponding to the current financial year according to Appendix 1 of this Procedure is submitted by the Treasury of federal significance to the Ministry of Finance of the Russian Federation no later than December 28 of the reporting year in the financial plan. The plan for the implementation of the federal budget related to the current month is formed by the Federal Treasury in accordance with the form of Appendix 2 of the current Procedure. Its creation is implemented on the basis of the following information that is provided by the participants in the forecasting process exactly on the dates established by the fourth chapter of the current order:
- The forecast of cash payments corresponding to the expenditure side of the federal budget for the current month.
- The forecast of cash payments and cash receipts relating to sources of financing the deficit part of the federal budget for the current month.
What else?
It is important to note that the current cash plan indicators corresponding to the current month in Appendix 2, one way or another, must be related to the cash plan for the current year directly in financial planning for the current month period. In this case, changes made to it in the process of maintaining the plan must be taken into account. The category in question for the current month is represented by the Treasury at the federal level in the Ministry of Finance of the Russian Federation:
- For January of the current year in financial planning - no later than December 28 of the reporting year.
- In February - December of the current year in financial planning - no later than the sixth day of the month, which relates to workers. It is important to note that it is on it that the cash plan for the current month is formed, corresponding to Appendix 2.
Maintaining a cash plan
In this chapter, it would be advisable to consider all aspects of maintaining a cash plan that exist today. It is important to know that the latter category is implemented by making certain changes to the plan indicators related to the current financial year (Appendix 1) and the current month (Appendix 2). In accordance with the procedure for maintaining the cash plan, the introduction of these amendments is implemented through the efforts of the Federal Treasury. It is important to highlight the following aspects:
- Implementation due to the adoption of laws at the federal level regarding the introduction of certain amendments to the law on the federal budget in terms of the current financial year and planning period.
- Implementation in connection with the clarification by the participants of the forecasting process of specific information. They are provided strictly in accordance with this Procedure when executing the federal budget for the current year in financial planning.
Submission of cash plan for the year
You need to know that the cash plan for the implementation of the federal budget for the current year in financial planning with current changes in relation to indicators is presented by the Federal Treasury to the Ministry of Finance of the Russian Federation:
- Not later than the 20th working day immediately after the official start of the federal law on the introduction of amendments to the legislative draft on the federal budget as of the moment the law was enacted regarding the introduction of these amendments.
- Each month as of the first date of the current period no later than the 6th business day of the current month from February to September of the current year in financial planning.
- Each decade 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 the current year in financial planning.
Monthly cash plan submission
Presentation of the cash plan for the current month period according to Appendix 2 with the introduced changes in relation to its indicators is carried out in the Ministry of Finance of the Russian Federation directly by the federal treasury:
- Not later than the 20th working day from the moment that the federal level law is updated with regard to amendments to the federal budget law as of the moment this law comes into force.
- As of the 1st calendar day of the 2nd and 3rd decades of the month in accordance with the deadline no later than the 6th working day of the 2nd and 3rd decades of the month from October to December of the current financial planning year.