An example of a provision on the financial service in a public catering enterprise. Regulations on the financial department Regulations on the financial activities of the enterprise

Find out what the structure of the financial service of a separate company and holding can be, whether it should include accounting, whether accountants, internal auditors and IT specialists are required to report to the financial director. Download the regulation on the financial department in order to correctly formulate the goals, objectives and functions of the unit.

In the finance department, employees of a special way of thinking should work:

1. They should be able to analyze the result obtained, to find " narrow places and, conversely, too well-funded processes.
2. They must be able to look to the future and plan the activities of the enterprise for several periods ahead.
3. They need to know through which key indicators they need to conduct operational control.
4. The qualifications of the financial department specialists should allow them to conduct a dialogue with all departments of the enterprise. In other words, the financier must be able to translate the business processes of any department into the language of money, optimize them, and translate them back. This cannot be achieved if financiers work in a "vacuum", they must necessarily have access to non-financial information and be interested in it.

The main trend today is to simplify business processes, free employees from routine tasks and devote more time to analysis and financial control. Instead of obsolete duties appears new functionality in financial service.

Functions and tasks of the financial department

To determine how many specialists should work in the financial department of the enterprise, and what kind of specialists they should be, the scheme of functions and objects of the financial department will help.

Functions / Objects	Planning	Operational activities	Analysis	Creation / development
Income and expenses	Business planning	Approval of expense requests, daily, weekly and monthly reporting
Cash	Movement budget Money Payment schedule	Coordination of applications for payments Payment registers Fundraising	Plan-fact analysis, identification of inefficiency	Regulations, procedures, forms, software
Working capital	Working capital plan	Control of DZ and KZ by the terms of the debt Term deposits	Working capital structure, liquidity	Regulations, procedures, forms, software
taxes	Tax budget			Optimization schemes
Treaties	Maintaining a portfolio of contracts	Coordination		Financial chapters of contracts
Capital investments	Investment plan	Approval of applications for investment	Analysis of fixed assets, depreciation
Financial investments	Finding and planning the best forms of investment	Investment management	Analysis of investment projects	Investment portfolio, regulations, software
Business processes	Calculation of the cost of business processes	Control and optimization of processes in finance		Financial business processes
		Daily, weekly and monthly reporting	Calculation of actual KPIs, payments	KPI system

The list of functions and objects is so extensive that at first glance, it seems that a third of the staff list should be given to the financial service. But it's not. Cm.,

How to calculate the optimal number of financial service employees

If there are too few employees in the financial department, they cannot cope with the volume of work. A lot of them are idle and eat up the company's money. To avoid such problems, determine the optimal number of subordinates.

Let's take a look at each object of the financial department and its functions in turn and decide which employee should perform them.

The first block of company finance

Income and expenses

Financial Controller. The person who starts the finance department. The one who is first hired in the financial service, and as it grows, he often becomes a financial director.

AT small companies the financial controller often creates management accounting from scratch, develops documents, analytics and processes for which accounting should be kept. In medium-sized companies, financial controllers are actively involved in further improvement management accounting, and daily routine tasks are performed by financial analysts subordinate to them.

AT large companies financial controllers and financial analysts work in dedicated units - departments financial control by areas of activity: products, regions, types of expenses, where they are engaged in planning, accounting and analysis within their area. Sometimes it becomes necessary to bring planning into a separate function and create a planning department, or a budgeting department.

Why does the financial service need a “personal BI” system and its own IT architect

Not all companies can afford expensive ERP systems, and now almost everyone needs to use advanced analytics. An alternative solution is to leave the data in several information systems, implement a “personal BI” system and hire an IT architect.

Price

Pricing functions are not too different from revenue and expense calculations. Therefore, they are performed either by the same financial controllers, if the enterprise is small, or by the Pricing Departments. All pricing and pricing policy management activities are carried out jointly with the Commercial Department, because financiers can give only one of the components of the price - cost and profit, the second component - the market, is not in their competence.

Reporting (local, IFRS)

Maintaining local reporting, of course, is the responsibility of the accounting department. Whereas reporting under IFRS often handled by a financial controller, an IFRS specialist, or entire departments of IFRS.

If an enterprise for one reason or another needs a planned reporting package, then specialists from the financial control department can also make it on the basis of the BDR, BDDS and the investment budget.

An internal audit of local financial statements can be a task for the financial controller. Or create an internal audit department. It all depends on scale, of course. The analysis of key financial indicators and the writing of analytical notes are usually carried out by the same financial controllers.

When the scale of the business grows, the owners challenge the CFO to increase control of the processes. Sometimes the founders and management do not voice such instructions, they simply set KPI indicators for the head of the financial service, which cannot be performed without a clear system of internal control.

Management reporting

Doing management reporting This is entirely the area of ​​responsibility of the financial department. Accordingly, the full cycle from planning to analyzing the results obtained lies with the financial controllers. Or, in the presence of a dedicated unit, on employees of the Management Reporting Department.

The second block of company finances

Cash

If in the calculation of income and expenses the financial controller was the main one, then in the management of funds the key figure is the treasurer. Tools short-term planning DS -, and medium-term - are in the area of ​​his responsibility. On a daily basis, he coordinates requests for payment and forms registers of payments, monitors the profitable placement of DS on time deposits.

In small companies, the same financial controller can be the treasurer. But such a combination is effective only if the company conducts no more than 30 operations daily and it has well-automated business processes in finance.

The union of the treasurer and accountant works well in the payment area for medium-sized enterprises, and for large enterprises it is necessary to create a treasury department.

Working capital

Additional and related features

taxes

The functions of the financial control department may include reducing the tax burden by developing methods for optimizing and planning tax schemes. In fact, this is a related function of the chief accountant, but it all depends on the distribution of responsibilities in the enterprise.

In large holdings, it is advisable to create a position of a tax consultant or a tax department.

Treaties

In business sectors based on contracting with buyers and suppliers, it is essential to establish control of financial specialists over newly entered into contracts. On the one hand, this will reduce the number of financial errors when concluding a contract, such as:

1. Incorrect calculation of amounts and tariffs.
2. Incorrect due date.
3. Lack of price indexation for long-term contracts.
4. Existence or vice versa is not the inclusion of penalties.
5. Etc.

On the other hand, this will allow financiers to include new contracts in planning, remove key data from them, and maintain a portfolio of contracts.

Capital investments

At a certain stage of development, it becomes obvious for an enterprise that fixed assets need to be managed especially carefully, because their cost is huge. And with the help of competent management, you can save a significant amount on payments, taxes and free up money for working capital. Capital investment management is also handled by the financial control department or a dedicated unit.

Financial investments

When an enterprise has free cash or retained earnings that can generate additional income, the task of the financier becomes their profitable investment.

In small volumes, the financial director manages the management of financial investments. And when the volumes grow, it is advisable to allocate an Investment Analyst under the management or create an investment department

Project management without investing in an IT system

The MyProject program will help you quickly develop a project plan, calculate the budget, notify contractors with the click of a button and track deviations from the plan in real time.

Business processes

In process-oriented companies, the question is always acute: “Who will participate in the development of processes from the company?” Due to their mindset, financiers are usually good at this and are willing to be included in various project teams. In addition, the financiers on duty must be aware of the basic business processes in order to know where to go for information.

KPI

A very common practice is to put the finance department in charge of calculating KPIs, especially if the KPIs are not numerous or complex. Otherwise, this is the area of ​​responsibility of a dedicated unit of the KPI department.

But the development of KPIs should not be completely delegated to financiers, because in the end you will get good KPIs for a stagnating business, but not for rapid development.

What to reward employees for: KPI sets for company departments

The editors have collected 17 sets of KPIs for the financial service and other departments, regulations, bonus reports, certificates on the implementation of key indicators. Download and use in your company.

Structure of the financial department

The structure of the financial department depends on the specific task of the company's development. The unit has basic functions (budgeting, management accounting, internal control, drafting financial reporting) and there are additional ones. The latter may vary depending on the priorities of the current stage of the company's development.

Table. An example of the structure and staff of the financial service of an enterprise

Name structural divisions and positions	Structural strength
	current	reserve
CFO
Department of Financial Controlling
Head of department - management accounting specialist
Financial manager for budgeting and planning
Financial specialist of the 2nd category
Financial analyst
Treasury Department
Head of Department - Treasurer
Loan Officer
Financial specialist of the 1st category
Audit Department
Head of department - chief auditor
Department accounting and reporting
Head of Department ( Chief Accountant)
Deputy Chief
Accountant
Accountant-cashier
IT support service
Department head
Programmer
financial block

We have covered most of the functions of the finance department and we hope that the article will help you create an effective and not bloated department.

I APPROVE ____________________________________ (name of the position of the head of the enterprise)

____________________________________ (full name, signature)

"____"______________ _____ G.

POSITION

about the financial department of the company

1. GENERAL PROVISIONS

1.2. The department was created on the basis of the order of the head of the enterprise N _____ dated "__" _______ ____

1.3. The head of the department is appointed and dismissed by order of the head of the enterprise.

Employees of the department are appointed and dismissed by order of the head of the enterprise on the proposal of the Head of the department.

1.4. The department in its work is guided by:

federal laws Russian Federation;

Decrees and orders of the President of the Russian Federation;

Decrees and orders of the Government of the Russian Federation;

Laws ____________________ (specify the subject of the Russian Federation);

the Charter of the enterprise;

By this Regulation.

1.5. The department should have documents and materials on the following issues:

Legislative and regulatory legal acts regulating production and economic and financial and economic activities;

Normative and methodological materials concerning financial activities enterprises;

Organization and planning methods information work; new information technologies;

Prospects for the development of the enterprise;

Status and development prospects financial markets and sales markets for products (works, services);

Fundamentals of production technology;

Organization financial work at the enterprise;

Compilation procedure financial plans, forecast balances and budgets of funds, plans for the sale of products (works, services), profit plans;

System financial methods and levers that ensure the management of financial flows;

The procedure for financing from the state budget, short-term and long-term lending to an enterprise, attracting investments and borrowed funds, using own funds, issue, purchase of securities, accrual of payments to the state budget and state off-budget social funds;

Order of distribution financial resources, determining the effectiveness of financial investments;

Rationing of working capital;

Procedure and forms of financial settlements;

Tax law;

financial accounting and reporting standards;

Economics, organization of production, labor and management;

Accounting;

United state system office work;

Methods for the effective use of office equipment and other technical means managerial work;

Internal labor regulations;

Rules and norms of labor protection.

2. STRUCTURE OF THE DEPARTMENT

2.1. The structure and staffing of the department is approved by the head of the enterprise.

2.2. The Department is managed by the Head of the Department.

2.3. The department consists of (specify positions):

- __________________________________________;

- __________________________________________;

- __________________________________________;

- __________________________________________.

3. MAIN TASKS OF THE DEPARTMENT

3.1. Management of the movement of financial resources of the enterprise.

3.2. Regulation financial relations.

3.3. Ensuring the financial stability of the enterprise.

3.4. Definition of the financial strategy of the enterprise.

3.5. Implementation of the investment policy of the enterprise.

3.6. Analysis and control of financial economic activity enterprises.

4. FUNCTIONS OF THE DEPARTMENT

In accordance with the tasks assigned to it, the department performs the following functions:

4.1. Management of the movement of financial resources of an enterprise and regulation of financial relations arising between business entities in market conditions, in order to effective use all types of resources in the process of production and sale of products (works, services) and obtaining maximum profit.

4.2. Development of projects of long-term and current financial plans, forecast balances and cash budgets.

4.3. Development of the financial strategy of the enterprise and its financial stability.

4.4. Bringing the approved financial indicators to the divisions of the enterprise.

4.5. Preparation of draft plans for the sale of products (works, services), capital investments, research and development, planning the cost of production and profitability of production.

4.6. Calculation of profit and income tax.

4.7. Determination of sources of financing for the production and economic activities of the enterprise, including budget financing, short-term and long-term lending, issuance and purchase of securities, leasing financing, raising debt and using own funds, research and analysis of financial markets, assessment of possible financial risks in relation to each source of funds and development of proposals for their reduction.

4.8. Implementation of the investment policy and asset management of the enterprise, determination of their optimal structure, preparation of proposals for the replacement, liquidation of assets, control of the securities portfolio, analysis and evaluation of the effectiveness of financial investments.

4.9. Development of working capital standards and implementation of measures to accelerate their turnover.

4.10. Ensuring the timely receipt of income, registration of financial settlement and banking operations in a timely manner, payment of invoices of suppliers and contractors, repayment of loans, payment of interest, wages workers and employees, transfer of taxes and fees to the federal, regional and local budgets, to state off-budget social funds, payments to banking institutions.

4.11. Analysis of the financial and economic activities of the enterprise, development of proposals aimed at ensuring solvency, preventing the formation and liquidation of unused inventory items, increasing the profitability of production, increasing profits, reducing production and sales costs, strengthening financial discipline.

4.12. Monitoring the implementation of the financial plan and budget, product sales plan, profit plan and others financial indicators, behind the termination of production of products that do not have a market, the correct expenditure of funds and the targeted use of own and borrowed working capital.

4.13. Record keeping of movement financial resources and reporting on financial performance in accordance with financial accounting and reporting standards.

4.14. Ensuring the reliability of financial information.

4.15. Control over the preparation and execution of reporting documentation, its timely provision to external and internal users.

4.16. Implementation of methodological management of the activities of other structural units on financial issues.

4.17. Carrying out, within the framework of its competence, conducting office work, generating and sending/receiving correspondence and other information via electronic communication channels.

4.18. Implementation of the organization of maintaining regulatory and reference information related to the functions of the department.

4.19. Ensuring, within its competence, the protection of information constituting a state secret and other information of limited distribution.

4.20. Implementation in accordance with the legislation of the Russian Federation of work on the acquisition, storage, accounting and use archival documents formed during the activities of the department.

The assignment to the department of functions that are not related to the functions of the department is not allowed.

5. RIGHTS

The department, in order to solve the tasks assigned to it, has the right to:

5.1. Request information (materials) from the structural subdivisions of the enterprise in accordance with the established procedure on issues within the competence of the department.

5.2. To control the implementation of the programs developed by the department by the structural divisions of the enterprise.

5.3. Control the financial and economic activities of the structural divisions of the enterprise.

5.4. Conduct, within the limits of its competence, in accordance with the established procedure, negotiations with third-party organizations, sign contracts.

5.5. Make proposals on issues within the competence of the department in the form of projects.

6. INTERACTION WITH STRUCTURAL SUBDIVISIONS OF THE ENTERPRISE

6.1. In the process production activities The enterprise department interacts with the following structural divisions:

- ____________________________________________________________,

- ____________________________________________________________,

- ____________________________________________________________.

7. RESPONSIBILITY

7.1. The head of the department bears full responsibility for the quality and timeliness of the tasks and functions assigned by this Regulation to the department.

7.2. The responsibility of the employees of the department is established current legislation and job descriptions.

7.3. The head and other employees of the department are personally responsible for the compliance of the documents drawn up by them and operations with correspondence with the legislation of the Russian Federation.

8. CRITERIA FOR ASSESSING THE ACTIVITIES OF THE DEPARTMENT

8.1. Timely and high-quality implementation of the goals and objectives.

8.2. Quality performance of functional duties.

Head of Financial Department

____________________________

APPROVE
CEO
PJSC "Company"
____________ P.P. Petrov

"___"___________G.

Regulations on the financial department

1. General Provisions

1.1 The full name of the unit is the financial department, the abbreviated name is FO.

1.2 Financial department is an independent structural subdivision of OJSC "Company" (hereinafter referred to as the enterprise).

1.3 The Financial Department reports directly to the Director of Economics.

1.4 The financial department is headed by an appointed by order CEO enterprises on the recommendation of the director for economics.

1.5 In the course of its business activities, the finance department cooperates extensively with:

1.5.1 accounting;
1.5.2 OMT&K;
1.5.3 sales department;
1.5.3 site for shipment of finished products;
1.5.4 technical department;
1.5.5 personnel department;
1.5.6 planning and economic department;
1.5.7 by the information technology department;
1.5.8 ;
1.5.9 the legal department;
1.5.10 QCD;
1.5.11 heads of all structural divisions;
1.5.12 counterparties of the enterprise.
1.6 In its activities, the department is guided by:

1.6.1 Charter of the enterprise.
1.6.2 These "Regulations".
1.6.3 Tax Code.
1.6 4 Decrees and orders of the Government of the Russian Federation.
1.6.5 Orders and instructions of the Ministry of Finance of the Russian Federation,
Ministry of Taxes and Duties of the Russian Federation, other regulatory and legal
acts on finance and management of the enterprise.
1.6.6 The company's policy in the field of quality and the corresponding
quality management system documentation.
1.6.7 The internal labor regulations of the enterprise.

2 Goals

Security effective management working capital of the enterprise.

3 Internal structure

3.1 The structure and staffing of the financial department is approved by the director for economics.

3.2 The financial department is composed of: economists for financial work.

3.3 Distribution of duties between employees of the financial department is made by the head of the department.

3.4 An employee is appointed and dismissed by order of the General Director on the proposal of the head of the financial department.

3.5 In their activities, employees are guided by:

3.5.1 Decrees and orders of the Government of the Russian Federation.
3.5.2 Orders and instructions of the Ministry of Finance of the Russian Federation,
Ministry of Taxes and Duties of the Russian Federation, other regulatory legal acts on finance and enterprise management.
3.5.3 The company's policy in the field of quality and the corresponding documentation of the quality management system.

4 Functions and tasks

4.1 Planning

4.1.1 Development of a budget for the movement of means of payment.
4.1.2 Participation in the development of the procurement plan.
4.1.4 Development of other financial plans of the enterprise.

4.2 Execution

4.2.1 Implementation of operations on the accounts of the enterprise in banking institutions.
4.2.2 Ensuring timely receipt of: documents for the shipment of products, performance of work or provision of services (invoices, invoices), as well as documents for received inventory items,
work performed or services rendered (invoices, acts of work performed).
4.2.3 Taking measures to timely receive funds due from buyers.
4.2.4 Maintaining daily operational records of product sales, sales proceeds and other financial indicators.
4.3 Participation in the analysis of contracts (agreements) of the enterprise, coordination of financial conditions.

4.4 Control of:

4.4.1 fulfillment of budget targets;
4.4.2 the state of shipment and sale of products;
4.4.3 use for the intended purpose of own and borrowed working capital in general for the enterprise and for individual structural divisions, for which the heads of the relevant divisions are responsible for compliance with working capital standards
enterprises;
4.4.4 observance by departments and services of the established deadlines for the acceptance of payment requirements of suppliers, contractors and other organizations (having the right to present these requirements to
checking account). In case of disagreement with the amount of claims presented, taking measures to resolve these issues (reconciliation acts, negotiations, etc.).
4.4.5 for the timely acceptance of invoices by the relevant services for the received inventory items, work performed or services rendered.
4.4.6 correct calculation of the amount of rent and utility payments of tenants of the enterprise;
4.4.7 correct calculation of the Procurement Plan for the main and auxiliary
materials, as well as the validity of the purchase prices for data
materials;
4.4.8 for the status of receivables and payables.
4.5 Drawing up and submission to the heads of the enterprise of information and certificates on the progress of the implementation of the main indicators of the financial plan and on the financial condition.
4.6 Implementation of operations on the company's bank accounts.
4.7. Implementation of measures that contribute to the acceleration of the turnover of funds in settlements.
4.8 On all issues related to the implementation of the listed functions, the FBO makes its proposals to the management of the enterprise.

5 Rights

5.1 Require the divisions of the enterprise to submit materials (data from the analysis of economic activities of accounting, statistical and operational accounting, etc.) necessary for the implementation of work that is within the competence of the financial department.

5.2 Control the financial activities of the enterprise's divisions and give their leaders recommendations on the organization and conduct of financial work.

5.3 Based on the results of economic activity, make proposals to the managers of the enterprise on the application of sanctions and incentives in relation to individual employees and divisions of the enterprise.

5.4 By authorization of the heads of the enterprise to dispose of financial resources and sign (with the first signature) monetary, payment, settlement, credit and other financial documents, in compliance with the current legislation, rules of contracts, instructions, as well as approved plans and estimates.

5.5 Approval of documents related to the financial activities of the enterprise (plans, estimates, reports, contracts, orders, instructions, etc.).

6 Relationships with other departments

Together with departments and services of the enterprise:

6.1. Consideration of claims and sanctions filed by buyers and customers, and development of proposals to eliminate the shortcomings that cause these claims;

6.2. Claims (together with the legal department) and application of sanctions against buyers, suppliers and customers; taking measures (together with the legal department and the chief accounting department) to
timely and complete collection of receivables from buyers and other debtors.

6.3. Implementation (together with accounting) of the most appropriate forms of settlement with buyers and suppliers that contribute to the timeliness of payments, and ensuring compliance with the rules of maintaining
these calculations.

6.4. C on the development of a procurement plan for materials.

6.5. OK on recruitment matters.

6.6. With OK on issues of training and retraining of personnel.

6.7. With the UKC on obtaining and providing the necessary
documentation within the QMS.

7 Responsibilities of the unit head

7.1 The head of the department bears full responsibility for the quality and timeliness of the tasks and functions assigned by these Regulations to the department.

7.2 The degree of responsibility of other employees is established by job descriptions.

8 Conclusion

8.1 This Regulation has been drawn up in accordance with:

8.1.1 Enterprise Standard “Regulations on the structural unit. General requirements".

8.1.2 Staffing.

8.1.3 The organizational structure operating at the enterprise.

8.1.4 model provision about the finance department

8.2 The director for economics, the head of the financial department, the head of the OK have the right to make proposals for changes to this Regulation.
Head of the financial department A.A. Monetary

Director for Economics M.M. Economical

Head of Personnel Department I.I. friendly

Head of Quality Management Department V.V. Strict

Head of the Legal Department S.S. Accurate

POSITION

about financial and economic service

1. General Provisions

1.1. The Financial and Economic Service (hereinafter referred to as the FES), headed by the Head of the Financial and Economic Service, is a structural subdivision of the Education Department of the Administration municipality the city of Salekhard (hereinafter referred to as the Department). The structure of the FES includes two departments - centralized accounting, headed by the chief accountant and planning and economic department, headed by the head of the department (Appendices No. 1, 2).

1.2. In its activities, the financial and economic service is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, the Tax Code of the Russian Federation, federal law from 21.11.96 No. 129-FZ "On Accounting", the Budget Code of the Russian Federation, Labor Code of the Russian Federation, other legislative and regulatory legal acts of the Russian Federation, resolutions and orders of the government of the Russian Federation, Instructions on budget accounting, approved by order of the Ministry of Finance of the Russian Federation dated December 30, 2008. No. 148n, resolutions and orders of the Administration of the YNAO, municipal legal acts, Regulations on the Department of Education, this regulation and other regulations department of education concerning the activities of educational institutions.

2 . Main goals.

2.1. The main tasks of the financial and economic service are:

2.1.1. effective and targeted use of budgetary funds;

2.1.2. development of draft current and long-term financial plans, budget forecasts, economic calculations for the draft budget;

2.1.3. accounting in accordance with the requirements of the current legislation, Instructions for budget accounting, approved by order of the Ministry of Finance of the Russian Federation of December 30, 2008. No. 148n and other regulatory legal acts;

2.1.4. accrual and payment of wages to employees on time;

2.1.5. timely settlement of accounts with suppliers and contractors;

3. Functions.

3.1. The main functions of the financial and economic service are:

3.1.1. monitoring the effective spending of funds according to the approved budget estimates and estimates of income and expenses for income-generating activities of municipal educational institutions, the management apparatus and structural divisions of the Department of Education;

3.1.2. monitoring the safety of funds and material assets in the places of their storage and operation;

3.1.3. development of regulations on remuneration of employees of municipal educational institutions;

3.1.4. development of regulations on the procedure for the collection and use of parental fees in municipal preschool educational institutions city ​​of Salekhard;

3.1.5. development of regulations on remuneration and material incentives for employees of structural divisions of the Department of Education;

3.1.6. drawing up staffing tables, billing for municipal educational institutions, the administrative apparatus and structural divisions of the department of education.

3.1.7. preparation of budget estimates and estimates of income and expenses for income-generating activities for municipal educational institutions and structural divisions of the Department of Education, after their prior agreement with the head of institutions, divisions;

3.1.8. compiling a periodical statistical reporting and one-time reports according to the forms and within the established time limits;

3.1.9. formation of applications for the placement of municipal orders for the supply of goods, performance of work, provision of services for the needs of municipal educational institutions and structural divisions of the Department of Education;

3.1.10. preparation of municipal contracts and agreements for the supply of goods, performance of work, provision of services for the needs of municipal educational institutions and structural divisions of the Department of Education;

3.1.11. conducting legal expertise, negotiating municipal contracts and agreements, drawing up additional agreements, and, if necessary, protocols of disagreements to municipal contracts and agreements, claims, statements of claim to the arbitration court;

3.1.12. maintaining a register of municipal contracts and civil law contracts based on the results of placing an order;

3.1.13. timely provision of information on the conclusion, amendments, terminations, executions of municipal contracts to the authorized body of local self-government for maintaining the register of contracts;

3.1.14. implementation of budget accounting in accordance with the Instruction on budget accounting, approved by order of the Ministry of Finance of the Russian Federation of December 30, 2008. No. 148n;

3.1.15. implementation of accrual and control over the transfer of taxes to the budget;

3.1.16. preparation and submission of financial statements in a timely manner;

3.1.17. drawing up the accounting policy of the Department of Education;

3.1.18. keeping records of income and expenses on funds received from entrepreneurial and other activities;

3.1.19. conducts an economic analysis of the activities of municipal educational institutions and the Department of Education;

3.1.20. oversees:

• institutions' compliance labor law on payroll matters;
• the correctness of the establishment official salaries depending on the size of the base and increasing coefficients, tariff rates on the basis of information provided by the head of the educational institution;

3.1.21. compiling information at the request of state statistics bodies, the education department of the YNAO, the finance department of the city administration;

3.1.22. participation in meetings, seminars held by the management
the Department of Education with the heads of subordinate educational institutions in discussing issues of economic and financial activities of municipal educational institutions, issues of remuneration;

3.1.23. preparation of documents for subsequent storage,
use, and archiving;

3.1.24. establishment of categories of remuneration for employees and workers of structural
divisions of the Department of Education;

3.1.25. conducting an inventory of property and financial obligations, timely determination of its results and their reflection in accounting;

3.1.26. organization of the work of financially responsible persons for the accounting and safety of valuables in their custody;

3.1.27. preparation and submission of financial statements in accordance with the established procedure and within the established time limits;

4. Rights and obligations.

4.1 The financial and economic service, in order to solve the assigned tasks and perform the assigned functions, has the right to:

4.1.1. check those received by the financial and economic service source documents, do not accept documents that do not meet the established requirements;

4.1.2. to request and timely receive from the serviced institutions the information necessary for the performance of their functions;

4.1.3. take part in the work of meetings related to the competence of the financial and economic service;

4.1.4. to raise before the head of the Department the issue of bringing to responsibility the heads of educational institutions in case they fail to comply with the lawful requirements of the financial and economic service;

4.2. Employees of the financial and economic service are obliged to:

4.2.1. Perform qualitatively functional responsibilities in accordance with job descriptions.

5. Responsibility.

5.1. The Financial and Economic Service is responsible for:

5.1.1. for failure to perform functions within its competence;

5.1.2. for violation of the rights of citizens and organizations in the course of their activities.

5.2. Employees of the financial and economic service are responsible for:

5.2.1. non-submission or untimely submission of financial statements to the bodies organizing the execution of the budget;

5.2.2. failure to comply with local regulations of the Department of Education;

5.2.3. unreliable information about the state of financial and non-financial assets and liabilities in accounting registers.

6. Relationships. Connections.

6.1. To solve the assigned tasks, the financial and economic service interacts with structural divisions of the department, educational institutions, the department of finance of the Administration of the municipality of the city of Salekhard, with suppliers and contractors.

7. Organization of work.

7.1. The financial and economic service is headed by the head of the service, who is appointed and dismissed by order of the head of the department.

7.2. Employees of the financial and economic service are appointed and dismissed by order of the head of the department.

7.3. The financial and economic service in its activities is subordinate to the head of the department.

7.4. The reorganization and liquidation of the financial and economic service is carried out in the manner prescribed by the current legislation.

Application No. 1

POSITION

about centralized accounting

1. General Provisions

1.3. Centralized accounting is a structural subdivision of the Department of Education of the Administration of the Municipal Formation Salekhard (hereinafter referred to as the Department).

1.4. In its activities, the centralized accounting department is guided by the Tax Code of the Russian Federation, Federal Law No. 129-FZ of November 21, 1996 "On Accounting", the Budget Code of the Russian Federation, the Labor Code of the Russian Federation, other legislative and regulatory legal acts of the Russian Federation, resolutions and orders of the Government of the Russian Federation, Instructions for budgetary accounting, approved by order of the Ministry of Finance of the Russian Federation of December 30, 2008 No. No. 148n, resolutions and orders of the YaNAO Administration, municipal legal acts, Regulations on the Department of Education, this Regulation and other regulations of the Department of Education relating to the activities of educational institutions.

2 . Main goals.

2.1. The main tasks of centralized accounting are:

• accounting in accordance with the requirements of the current legislation, Instructions for budget accounting, approved by order of the Ministry of Finance of the Russian Federation of December 30, 2008. No. 148n and other regulatory legal acts;
• accrual and payment of wages to employees on time;
• timely settlement of accounts with suppliers and contractors;
• conducting an inventory of property and financial obligations, timely determination of its results and their reflection in accounting;
• organization of the work of financially responsible persons for the accounting and safety of valuables in their custody;
• preparation and submission of financial statements in accordance with the established procedure and within the established time limits;
• registration of accounting documents, in accordance with the established procedure, for transfer to the archive.

3. Functions.

3.1. The main functions of centralized accounting are:

• organization of accounting of property, liabilities and business transactions based on natural measurements in monetary terms through their continuous, continuous, documentary and interconnected reflection;
• organization of accounting of fixed assets and depreciation;
• organization of accounting for the receipt and disposal of intangible assets;
• organization of accounting for the receipt and disposal of inventories;
• organization of accounting of settlements with accountable persons;
• organization of accounting of settlements with suppliers and contractors;
• organization of accounting for payroll calculations, deductions from wages;
• organization of accounting of funds, the correctness of conducting cash transactions;
• organization of accounting for payments from the budget with the bodies organizing the execution of the budget.
• performing the functions of an administrator for incoming revenues to the district budget;
• timely calculation and control over the transfer of taxes to the budget;
• preparation and submission of financial statements in a timely manner;
• drawing up the accounting policy of the Department of Education;
• preparation of draft specifications for municipal contracts and food supply contracts;
• providing serviced institutions with the necessary information that is within the competence of centralized accounting.

4. Rights and obligations.

4.1 Centralized accounting for solving the tasks and performing the assigned functions has the right to:

• check the primary documents received by the centralized, do not take into account documents that do not meet the established requirements;
• request and timely receive from the serviced institutions the information necessary for accounting;
• take part in the work of meetings related to the competence of centralized accounting;

• Raise before the head of the Department the issue of bringing to responsibility the heads of educational institutions in the event that they fail to comply with the lawful requirements of centralized accounting.

4.2. Employees of the centralized accounting department are obliged to:

• Perform quality duties in accordance with job descriptions.

5. Responsibility.

5.1. The centralized accounting department is responsible for:

• for failure to perform functions within its competence;
• for violation of the rights of citizens and organizations in the course of their activities.

5.2. The chief accountant of the centralized accounting department is responsible in accordance with the job description.

5.3. Employees of the centralized accounting department are responsible for:

• failure to provide or untimely submission of financial statements to the bodies organizing the execution of the budget;
• failure to comply with local regulations of the Department of Education;
• inaccurate information about the state of financial and non-financial assets and liabilities in accounting registers.

6. Relationships. Connections.

6.1. To solve the assigned tasks, the centralized accounting department interacts with the structural subdivisions of the Department, educational institutions, the Department of Finance of the Administration of the Municipal Formation of the City of Salekhard, with suppliers and contractors.

7. Organization of work.

7.1. The centralized accounting department is headed by the chief accountant, who is appointed and dismissed by order of the head of the Department.

7.2. Employees of the centralized accounting department are appointed and dismissed by order of the head of the Department.

7.3. The centralized accounting department in its activities reports to the Deputy Head of the Department.

7.4. The reorganization and liquidation of the centralized accounting department is carried out in the manner prescribed by the current legislation.

Application №2

POSITION

aboutplanning and economic department

1 . General provisions

1.1. The planning and economic department (hereinafter referred to as the department) is a structural subdivision of the Department of Education of the Administration of Salekhard and reports directly to the Deputy Head of the Department of Education for financial and economic work.

1.2. The structure and staff of the planning and economic department is approved by the head of the education department, taking into account the volume of work and the characteristics of financial and economic activities.

1.3. The staff of the planning and economic department includes the head of the department, the deputy head of the department, the deputy head of the department for contractual and claims work, three team leaders, seven economists, and two legal advisers.

1.4. Employees of the department are appointed and dismissed by order of the head of the department of education. The head of the department is in charge of the department.

1.5. The department in its activities is guided by: the legislation of the Russian Federation, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, regulatory legal acts of legislative and executive power YANAO, teaching materials and instructive letters regulating the economic and financial and economic activities of municipal educational institutions (hereinafter referred to as institutions), resolutions and orders of the Administration of the city of Salekhard, Regulations on the Department of Education of the Administration of Salekhard, orders of the head of the department of education, these Regulations.

2. The main tasks of the department

2.1. The main tasks of the planning and economic department are:

• development of draft current and long-term financial plans, budget forecasts, economic calculations for the draft budget;
• drawing up staffing tables and tariffs for institutions and the department of education;

• registration of reporting documentation;
• control over:

Compliance by institutions with labor legislation, resolutions, orders of higher authorities and other regulations on wages;

The correctness of the application of tariff rates in institutions, the establishment of categories of wages and salaries;

Spending appropriations and fulfilling cost estimates for institutions, for the correct reflection of expenses according to CESR codes and expense items of institutions on presented invoices in accordance with concluded agreements;

Timely execution of decisions, orders, instructions, instructions of the management.

3. Functions of the department

In accordance with the tasks assigned to it, the department performs the following functions:

3.1. Develops plans for financial and economic activities for 30 institutions and structural divisions of the Department of Education, including:

• the apparatus of the department;
• municipal preschool educational institutions (MDOU No. 1, 2, 3, 4, 5, 6, 7, 8, 10, 11, 12, 15, 17, 19, 20, 21, 22, Kindergarten"Deer");
  • municipal educational institutions (MOU secondary school No. 1, 2, 3, 4, 6);
  • MOU "Gymnasium";
  • MOU "Gymnasium No. 1";
  • Municipal educational institution "Evening (shift) general education school;

Municipal educational institution additional education children "Station of young naturalists";

Municipal educational institution of additional education for children "Center for technical creativity";

Municipal educational institution of additional education for children "Center children's creativity"Hope";

• Center for information, methodological and resource support;
• Economic group;
• Centralized accounting;
• Planning and Economic Department;
• Department for ensuring the activities of branches of universities;
• MOU "Interschool educational complex";

3.2. Develops regulations on the remuneration of employees of the education system, regulations on the procedure for collecting and using parental fees in municipal preschool educational institutions of the city of Salekhard, regulations on remuneration and material incentives for employees of the administrative apparatus, central accounting, PEO.

3.3. Prepares and compiles for municipal preschool educational institutions, municipal educational institutions, institutions of additional education for children, MOU "MUK" and the Department of Education:

• billing, staffing;
• design and estimate documentation in the context of articles and sub-items according to the economic classification of expenditures of the budgets of the Russian Federation in accordance with the concluded agreements, as well as justifications and calculations for them (at the expense of budgetary and extra-budgetary funds).

3.4. Performs work on the preparation of staffing tables for 30 institutions and structural divisions of the Department of Education, on periodic statistical reporting and one-time reports in the forms and within the time limits established by the official bodies.

3.5. Ensures the delivery of planned targets to subordinate institutions with a quarterly breakdown by budget divisions of the CFSR and CESR, prepares summaries for the estimated divisions of the CFSR and CESR and in general for the Department of Education for budgetary and non-budgetary funds (parental fee, paid services).

3.6. Prepares calculations for contracts (municipal contracts - hereinafter MK) according to public services, sends applications for the placement of municipal orders for the supply of goods, performance of work, provision of services for the needs of institutions and the Department of Education, coordinates contracts, municipal contracts provided by organizations, contractors, is additional agreements, draws up, if necessary, protocols of disagreements, claims. Drafting lease and sublease agreements
residential premises for the residence of teachers who arrived to work in municipal educational institutions. Compiles and directs statements of claim to the Arbitration Court.

3.7. Conducts economic analyzes of the activities of institutions and the Department of Education.

3.8. On a monthly basis, it receives from institutions the timesheets of employees of institutions, orders for personnel, checks the correctness of their compilation and their compliance with tariffs and staffing tables, signs and provides c / accounting for payroll.

3.9. Develops current and promising projects city ​​education development programs and proposals in targeted programs YaNAO:

"Comprehensive Program for the Development of the Education System for 2006-2010";

"Implementation Program national projects in the "Education" sector on the territory of the municipality of the city of Salekhard.

3.10. Controls:

Compliance of institutions with labor legislation, regulations, orders of the government and other regulations on wages;

The correctness of the establishment of tariff rates by institutions, categories of wages and salaries, additional payments in the presence of deviations from normal conditions labor, etc.

3.11. Timely executes decisions, orders, instructions, assignments of the management.

3.12. Compiles and draws up reporting documentation, responses to requests and information, provides it in a timely manner to state statistics authorities, the Department of Education of the YNAO, the Department of Finance, etc.

3.13. It reflects expenses according to CESR codes and expense items of institutions according to invoices presented in accordance with concluded agreements, municipal contracts.

3.14. Takes the necessary measures for the use of modern technical means by specialists of the department.

3.15. Participates in meetings - seminars held by the leadership of the Department of Education with the heads of subordinate institutions, in the discussion of issues of economic and financial activities of institutions, issues of remuneration.

3.16. Develops proposals for the social protection of employees of institutions.

3.17. Prepares draft resolutions, orders of the City Administration on the activities of the Department of Education.

3.18. Together with the centralized accounting department, it manages and organizes work on accounting and analysis of the results of the implementation of cost estimates of institutions in the context of target items.

3.19. Develops economic standards, introduction of mechanized and automated processing of planned and accounting information.

3.20. Carries out the preparation of documents for subsequent storage and use, and also develops a nomenclature of cases, their formation and submission to the archive.

4 . Rights and obligations

4.1. The department, in order to solve the tasks assigned to it, has the right to:

• Represent the interests of the Department of Education in relations with other structural divisions of the Department and other organizations on economic and financial-economic issues.
• Request information (materials) on issues within the competence of the department from other structural divisions of the Department of Education in the prescribed manner.
• Require institutions to submit materials (plans, reports, certificates) necessary for the implementation of work that is within the competence of the planning and economic department.
• Submit proposals to the leadership of the Department of Education on the imposition of material and disciplinary action on persons who allowed poor-quality preparation of documents, untimely transfer of them for reflection in reporting, as well as for the unreliability of the data contained in the documents.
• Involve specialists of structural divisions of the department to participate in the development of financial plans, the provision of paid educational services by institutions.
• Sign and endorse documents within their competence.
• Independently conduct correspondence with structural divisions of the Department of Education, institutions, as well as other organizations on issues that are within the competence of the department and do not require the decision of the head of the Department of Education.

4.2. Department employees are required to:

• Achieve goals and objectives in a timely and efficient manner.
• Perform quality duties.

5. A responsibility

5.1. The entire responsibility for the quality and timeliness of the implementation of the tasks and functions assigned by this regulation to the planning and economic department is borne by the head of the department.

5.2. The responsibility of the employees of the department is established by the current legislation and job descriptions.

5.3. The head and other employees of the department are personally responsible for the compliance of the documents they draw up with the legislation of the Russian Federation and the Yamalo-Nenets Autonomous Okrug.

6. Relationships. Connections

In the process of production activities, the planning and economic department interacts:

6.1. With the heads of all structural divisions of the Department of Education on financial and economic activities of institutions, remuneration of employees.

6.2. With the personnel department of the administrative and legal department of the education department on the issues of obtaining orders for personnel, time sheets for employees of the education department.

6.3. With the secretary on the issues of obtaining copies of orders for the main activity, correspondence received by the department.

7 . Work organization

7.1. The planning and economic department works in accordance with the internal labor regulations of the department of education.

7.2. The reorganization and liquidation of the planning and economic department is carried out on the basis of the order of the head of the education department in agreement with the Administration of the city of Salekhard

POSITION O FINANCIAL- ECONOMIC SERVICEENTERPRISES And OFFICIALS INSTRUCTIONS LEADINGFOR SPECIALISTS SERVICES(ON THE EXAMPLE COMMERCIAL- PRODUCTION HOLDING)

POSITIONO FINANCIAL- ECONOMIC SERVICE

2.3.4. Determines the need for cash, spends savings
technical and financial expertise of projects and proposals, as well as their calculation
efficiency (drafting business plans).

2.3.5. Conducts a justification of the permissible level of selling prices for
induction (goods, services), as well as justification of costs at a given level
profitability.

2.3.6. Organizes and develops optimal document flow schemes,
establishes the deadlines for submission and forms of internal documents.

2.2.7. Supervises the maintenance of accounting, financial, tax and
investment accounting, preparation of accounting, financial, tax and
statistical reporting.

2.2.8. Conducts current and operational accounting of financial and economic
state of the enterprise and its structural divisions in real mode
time.

2.2.9. Provides the management of the enterprise with all necessary planned
(forecast) and actual (analytical) information in real mode
nogo time.

3. RIGHTS, RESPONSIBILITIES And A RESPONSIBILITY

3.1. Deputy General Director for Economics and Finance has
right:

3.1.1. Control and direct the activities of the enterprise and its structure
tour divisions in matters of expedient and economical use
niya of material and financial resources.

3.1.2. Obtain all necessary information from structural subdivisions
for planning, budgeting and financial analysis
in the economic activity of the enterprise.

3.1.3. Give instructions and issue orders within the framework of the
his duties.

3.2. The Deputy General Director for Economics and Finance is obliged to:

3.2.1. Require unconditional
and timely implementation consolidated budget, embedded indicators
profitability and turnover of working capital.

3.2.2. Develop methodological provisions, norms, standards, instructions
tions, workflow schemes and standards internal documents for the purpose of
fixing the financial and economic condition of the enterprise.

3.2.3. Control the structure of assets, capital, financial stability
capacity, solvency and liquidity of the enterprise.

3.3. Deputy General Director for Economics and Finance
responsibility for:

3.3.1. Providing the management of the enterprise no later than the 25th day of each
month of the consolidated budget for the next planning month, including the plan for
profit and financial plan.

3.3.2. Providing the management of the enterprise no later than the 5th day of each
month of execution of the consolidated budget for the past reporting month, including
income statement and cash flow statement.

3.3.3. Operational support of the enterprise management of the entire analytical
information about the current financial and economic condition of the enterprise.

3.3.4. Methodological guidance and the state of accounting, financial
th, tax, management and investment accounting.

3.3.5. Development of standards for waybills, transport and customs races


which debt).

"APPROVED General director

«____ » ___________

OFFICIAL INSTRUCTIONSMAIN TO ACCOUNTANT

OJSC «

1. GENERAL REGULATIONS

2.2. The head of the financial department performs the following tasks and functions
tions:

2.2.1. Carries out financial planning, draws up a budget for the movement
cash flow, determines cash gaps and the need for borrowed
means.

2.2.2. In order to avoid current cash gaps and deficits in payment
funds sets the order of payments, controls the receipt and distribution
the flow of funds is deployed in time.

2.2.3. Develops measures to attract a loan in a timely manner
nyh funds.

2.2.4. Ensures timely repayment of the company's debts
before the budget, extra-budgetary funds, as well as employees and shares
the frame of the enterprise.

2.2.5. Controls the actual turnover of funds and
accepts deviations from the normative value.

2.2.6. Provides management of the enterprise throughout the planned, actual
and analytical information necessary for the adoption of managerial
solutions.

3. RIGHTS, RESPONSIBILITIES And A RESPONSIBILITY

3.1. The head of the financial department has the right to:

3.3.1. Approval of contracts, payment and settlement and monetary documents,
associated with the expenditure of own and borrowed funds.

3.3.3. Control the work of services and departments within the approved
budgets of cash flow and established deadlines for their receipt
leniya and spending.

3.2. The head of the financial department is responsible for:

3.2.1. Control cash receipts and expenditures
returned in time for the enterprise as a whole, its structural unit
holes and objects.

3.2.2. In order to avoid cash gaps and deficits in the whole enterprise
ability to timely determine the need for borrowed funds, as well as the source
nicknames of their receipt.

3.2.3. Comply with the cash turnover ratio and create
necessary insurance reserves.

3.3. The head of the finance department is responsible for:

3.3.1. Timely provision of a plan to the management of the enterprise and from
cash flow statement.

3.3.2. Fulfillment of the financial budget, including payments from the contractor
mi, suppliers and buyers, payment of wages and transfer
tax and non-tax payments.

3.3.3. Operational support of the management of the enterprise of the entire analytical
some information about the current financial and economic state of the enterprise
tiya.

"APPROVED General director

«_____ » _______________

OFFICIAL INSTRUCTIONSCHIEF ANALYTICAL DEPARTMENT

OJSC « ____________________________ _ »

1. GENERAL REGULATIONS

1.1. A person is appointed to the position of head of the analytical department,
having a higher economic or financial education and work experience
at least 5 years.

1.2. Appointment and dismissal of the head of the analytical department
conducted by order of the General Director in the prescribed manner.

1.3. The head of the analytical department reports to the deputy general
Deputy Director for Economics and Finance.

1.4. The head of the analytical department in his work is guided by the
current legislation, orders of the General Director and orders
by the Deputy General Director for Economics and Finance, and
also the regulation on the financial and economic service and this instruction
tion.

1.5. The system of remuneration of the head of the analytical department is established
is in the contract.

2. TASKS And FUNCTIONS

2.1. The main task of the head of the analytical department is
operational accounting of the financial and economic condition of the enterprise, its
structural divisions and individual business units in real mode
time based on the preparation of forms of internal management reporting,
analysis of current liquidity and financial stability, internal
early audit, setting profitability standards (sales, assets and
equity) and inventory turnover, accounts receivable and creditor
debt, calculation of business plans.

2.2. The head of the analytical department performs the following tasks and functions
shares:

2.2.1. Carries out the development of standards of internal documents - plan
new and reporting, including forms of internal reporting, analysis and audit
ta, workflow schemes, regulations, deadlines and sequence of motion
documents.

2.2.2. Conducts current and operational accounting in real time
financial and economic condition of the enterprise on the basis of accounting
data. For this, internal reporting documents, analysis and
audit for any period of time. (from the beginning of the month, quarter, year) throughout
enterprise and for any structural unit or object.

2.2.3..gif" height="81">Monthly and quarterly based on planning and reporting data
analyzes the financial and economic condition of the enterprise, makes
provisions to improve financial stability and economic growth.

2.2.4. Establishes profitability ratios (sales, assets and
equity), as well as inventory turnover, accounts receivable and credit
trade debt for each object or project.

2.2.5. Determines the duration of the financial cycle, security
enterprises with their own working capital.

2.2.6. Draws up a balance sheet of own cash flow and determine
divides them into surplus or deficit.

2.2.7. Develops provisions on basic and additional payment for labor
Yes, for each structural unit and object.

2.2.8. Provides the management of the enterprise with all the necessary analytics
information for the purpose of making managerial decisions.

3. RIGHTS, RESPONSIBILITIES And A RESPONSIBILITY

3.1. The head of the analytical department has the right to:

3.1.1. Participate in the development of budgets, setting performance indicators
activity for each division or object separately, as well as in
conducting an analysis of actual data.

3.1.2 Define policies that lead to increased efficiency in the use of
the formation of material and financial resources, the management of the working capital
scrap and solvency.

3.1.3. Inform the heads of structural divisions and facilities
on the amount of additional remuneration based on the results of work in the reporting
period.

3.2. The head of the analytical department is responsible for:

3.2.1. Develop standards for internal company documents, document schemes
mental circulation, methodological provisions, standards and instructions for increasing
shenii financial stability of the enterprise.

3.2.2. Prepare monthly and quarterly analytical reports on
financial and economic condition of the enterprise.

3.2.3. Conduct internal audit financial and economic activities
ty enterprises, evaluate investment projects, as well as diagrams
minimization of costs, taxation and movement of financial resources.

3.3. The head of the analytical department is responsible for:

3.3.1. Prompt processing and timely presentation to management
enterprises of planned, current and analytical information on financial and
economic condition of the enterprise.

3.3.2. Development of standards for waybills, transport and customs races
moves, profitability indicators (sales, assets and equity
la) and turnover of working capital (stocks, receivables and creditors
which debt).

3.3.3. Objectivity of the calculation of the main and additional parts of the payment
labor for each structural unit and object.

CONSOLIDATED SCROLL

INPUT And WEEKEND DOCUMENTS

FINANCIAL- ECONOMIC SERVICES

OJSC « ______________________________ »

	Sender	Document's name		Recipient
	Structural divisions, objects, Management Company	Operating and financial budget		PEO, FO, JSC
Report on the execution of the operating and financial budget
		Consolidated operating budget		Deputy State Duma (FES) ■
Report on the execution of the consolidated operating budget
		Consolidated financial budget		Deputy State Duma (FES)
Report on the execution of the consolidated financial budget
		Analysis of financial-eq. state of the enterprise for the planned period		Deputy State Duma (FES)
Analysis of financial-eq. state of the enterprise for the reporting period
	Deputy State Duma (FES)	Refinement, agreement, change
	Deputy State Duma (FES)	Consolidated core budget
Report on the implementation of the consolidated core budget
		Statement		Board of Directors
		Current accounting information	Daily	PEO, FO, JSC
	PEO, FO, JSC	Current reporting on fin.-eq. the state of the enterprise, the execution of budgets, the deviation of actual indicators from planned	Daily	State Duma, Deputy State Duma, heads of structural divisions and facilities

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