SEQUENCE OF INTERACTION OF THE MAIN MANAGER OF THE BUDGETARY FUNDS WITH THE BUDGETARY INSTITUTION WHEN DISTRIBUTING THE BUDGETARY ALLOCATIONS. IMPROVING THE EFFICIENCY OF THEIR INTERACTION

The article discusses various interpretations of the concept of the main Manager of budgetary funds and specifies this definition from the point of view of interaction with budgetary institutions. The article additionally presents the budget authorities and obligations of the main manager of budgetary funds. Responsibilities of the budgetary institutions in the process of the budgetary funds distribution are presented. Definition of the budgetary allocations and principles of their distribution are proved, as well as directions of their planning for budgetary institutions. The methods and the procedure of calculating the allocations for the next fiscal year are examined. Directions of increasing effectiveness of interaction of the main manager of budgetary funds and the budget institutions are introduced, which can be examined and taken into account by the authorities, as well by the subordinate agencies.

budgetary funds, budgetary institution, budgetary allocations, public tasks, regulatory method, routine method, method of indexing, scheduling of expenditures, fiscal year, effectiveness

Materikin M. A. Sequence of interaction of the main manager of the budgetary funds with the budgetary institution when distributing the budgetary allocations. Improving the efficiency of their interaction // Business. Education. Law. Bulletin of Volgograd Business Institute. 2016. No. 1 (34). P. 168–172.