In modern accounting, planning is gaining higher significance and is turning into a year-round process; together with planning inevitably is connected also execution of the plans. In this process, numerous subjects of various government levels are involved and their actions must be coordinated. Subsequently, these subjects are in their work bound by different legal and subordinate acts that enable uniformity, as well as control. Budgetary users are one of the subjects in these processes who through their work provide a product that is called financial plan. Processes within budgetary users are part of a complex unit that at the end provides a result - general government budget, by which funds raised by citizens for financing public needs are used. The complexity and significance of this process is manifested through its timeline and simultaneous continuous work on multiple plans that are in different phases of budgetary process. Also essential is coordination with mutual respect among different subjects and following proscribed timelines.