TFL Vsebine / Revija SIR*IUS

Preparation, adoption, and implementation of financial plans for public institutions

Finančno načrtovanje se v javnem sektorju bistveno razlikuje od načrtovanja v zasebnem. S pripravami na sestavo načrta poslovanja pristopijo javni zavodi po tem, ko država in njihovi ustanovitelji sprejmejo zakonodajo in izdajo navodila ter smernice in usmeritve za načrtovanje. Sestavni del finančnega načrta so osnovni podatki javnega zavoda, zakonske podlage in osnovna izhodišča za sestavo finančnega načrta, kratkoročni cilji poslovanja, načrt delovnega programa, poročanje o revizijah, načrt prihodkov in odhodkov po obračunskem in denarnem toku, plan obvladovanja kadra in oblike dela, zunanjim izvajalcem oddane dejavnosti, izobraževanja in specializacije ter pripravništvo, plan investicij in vzdrževalnih del ter plan zadolževanja. V prispevku so izpostavljeni tudi trenutno največji izzivi, s katerimi se srečujejo javni zdravstveni zavodi pri sestavi finančnih načrtov za tekoče leto.

Financial planning in the public sector differs significantly from planning in the real and financial sectors. Public institutions begin preparing their business plans after the state and their founders enact legislation and issue instructions, guidelines, and directives for planning. Key components of the financial plan include basic information about the public institution, legal foundations, and the core premises for drafting the financial plan. It also encompasses short-term operational goals, a work plan, audit reporting, budgeted revenues and expenses (both on an accrual and cash-flow basis), managing plans of human resources, activities outsourced to external providers, education, specialization, internships, investment and maintenance plans, as well as borrowing plans. The article also highlights the current major challenges in public health institutions in drafting financial plans for the current year.