Publication Details
Issue: Vol 2, No 5 (2023)
ISSN: 2835-3064
Abstract
In the article, the sources of formation of the development fund of the budget organization and the directions of spending, the ways of rational distribution of financial assets, that is, the calculation of funds in the implementation of the implementation of income and expenditure estimates, the organization of the process of accounting and control of the execution of budgets of the budget system topical issues and scientific and methodological aspects of Also, the procedure for drawing up a report on the movement of funds of the development fund of budget organizations was considered.
Keywords
Funds of the development fund
estimates of income and expenses
accounting of funds
control
budget system
budget organization
extra-budgetary funds
sources of extra-budgetary funds
spending directions.