The issues of planning and financing medical care are inextricably linked to its accessibility and quality at all levels of the healthcare system. The availability of reliable and sufficient information on resource provision and its utilization directly affects the quality of managerial decisions, including those concerning the efficiency of medical organizations. Objective: To conduct an analytical review of the legal and regulatory framework regarding the planning and financing of medical care, as well as the formation of statistical and financial reporting by public medical organizations. Materials and Methods: Content analysis of regulatory legal acts and other documents concerning the regulation of planning and financing medical care at the federal level and the level of the constituent entities of the Russian Federation, as well as federal requirements for maintaining statistical and financial reporting at the level of medical organizations. Results: The conducted content analysis revealed that the planning and financing of medical care, as well as the principles and requirements for reporting in public medical organizations, are governed by a large number of regulatory documents of various statuses and levels. This complicates the process of monitoring and assessing the effectiveness of financial activities of medical organizations and hinders the search for ways to enhance their financial sustainability, including at the federal level where the basic planning and allocation of healthcare system resources take place. Conclusion: There is a need to develop new approaches for creating clear and comprehensible evaluation indicators and a methodology for federal level monitoring of the financial condition and performance efficiency of public medical organizations.

medical care planning, medical care financing, statistical reporting of medical organizations, financial reporting of medical organizations.