EXTRA-BUDGETARY FUNDS IN BUDGETARY INSTITUTIONS: SOURCES OF FORMATION AND RULES OF UTILIZATION
DOI:
https://doi.org/10.55640/Keywords:
off-budget funds, budgetary organization, financial control, financial independence, legislation, fund utilization.Abstract
This article provides an in-depth analysis of off-budget funds in budgetary organizations, including their nature, sources of formation, legal framework, financial control mechanisms, and principles for effective utilization. It highlights the role of such funds in maintaining budgetary discipline, enhancing the financial independence of institutions, and ensuring the sustainable management of public finances. The article also addresses current legislative practices, existing challenges, and policy recommendations.
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