Eelarveplaani

Eelarveplaani, in Estonian usage, refers to a budget plan that outlines anticipated revenues, expenditures, and financing for a defined future period. It is a planning document used by governments, municipalities, and other organizations to guide resource allocation and financial decision‑making. The plan serves as a bridge between strategic goals and detailed budgeting.

The purpose of an eelarveplaani is to provide a coherent forecast that supports fiscal discipline, program planning, and transparency. It helps decision makers evaluate how proposed activities align with available resources, assess the impact of different policy choices, and communicate plans to stakeholders. The document is often used to test scenarios, identify funding gaps, and set priorities for the coming year or multi‑year horizon.

Typical components include a revenue forecast, expenditure projections by department or function, a capital program, personnel costs, debt service, and cash flow planning. It may also contain assumptions about macroeconomic conditions, risk and sensitivity analyses, performance indicators, and alignment with strategic objectives and legal constraints. Some plans link to performance budgeting and multiyear fiscal frameworks to illustrate sustainability.

The preparation and review of an eelarveplaani usually occur within a formal budget cycle, involving finance authorities, line ministries or departments, and ultimately the legislative body or council. While primarily associated with public finance, similar budget planning documents are used in the private sector as forecasted budgets or financial plans.

Note: eelarveplaani is typically used in its Estonian form; the term reflects the planning stage within the broader budgeting process.