ACCOUNTING AND CONTROL OF FUNDS OF THE FUND FOR THE DEVELOPMENT OF INSTITUTIONS WITHIN THE PUBLIC SECTOR

Аннотация

As a result of the study of the categorization of non-budgetary funds, the formation of primary and aggregate documents, aspects related to the organization of accounting of non-budgetary funds of budgetary organizations, indicators, processes, relations, phenomena, specific parties, the article observed the presence of general aspects related to accounting and budgetary accounting. Scientific conclusions have been formulated and scientific proposals have been made to theoretically substantiate the purpose, tasks, functions, subject, objects, subjects, methods of accounting of extra-budgetary funds of budgetary organizations and to study the composition of reports on the movement of extra-budgetary funds of budgetary organizations, the procedure for their formation and presentation. Keywords: external funds from the budget, savings, budget accounting, preliminary accounting, aggregate accounting, scheme of accounts, financial statements. In the development of the economy and the well-being of the population, not only the private sector is important, but also the budget system. The budget system serves for the purpose of fulfilling the functions of the state before society and for the purpose of providing services, stimulating, regulating and controlling the economy, and for the implementation of financing for a number of non-profit activities, such as defense, employment of the population. When researching the directions of continuous and targeted financing of budgetary organizations, it is necessary, first of all, to focus on the structure of the country's budget system. In our country, the state budget, state target funds and non-budgetary funds of budgetary organizations form a budget system. The structure of non-budgetary funds of budgetary organizations includes the development fund of the budgetary organization, the fund for material incentives and development of medical organizations, non-budgetary funds of ministries, state committees and agencies, non-budgetary funds of budgetary organizations, which are formed at the expense of levied fees. Based on the characteristics of the activities of budgetary organizations and studying the sources of their financing, we think that first of all, it is necessary to pay more attention to the formation of extra-budgetary funds in the social sphere, that is, educational and medical 455 Noyabr, 2024-Yil organizations, which have a large share in the structure of state budget expenditures. Because, by increasing the share of non-budgetary mabags in organizations of this area, the development of activities is achieved as a result of reducing the budget burden a little, and ensuring material interest in them based on the requirements of the market economy. If we study budget organizations that receive funds from the state budget based on the characteristics and directions of activity, then state educational and medical organizations have the largest share in the structure of budgetary organizations. Budgetary organizations are financed on the basis of estimates of income and expenses, which are drawn up for one fiscal year on extra-budgetary funds. Budgetary organizations have the following types of non-budgetary funds, and estimates of income and expenses are drawn up on them. In this case, each structured estimate will consist of two parts, namely the Income (Income)s and the cost plan. The Income (Income) Plan provides a forecast for the types of income (income)expected during the financial year. As part of the cost, it is planned based on the balance of extra-budgetary funds in the personal Treasury account of budgetary organizations at the beginning of the fiscal year and the volume of funds expected to come during the fiscal year. The implementation of estimates on non-budgetary funds of budgetary organizations will focus on the implementation of income and expenses in relation to the plan indicators in terms of the types of each type of funds. In this case, estimates of extra-budgetary funds of budgetary organizations in the Treasury are taken into account by the cash method, that is, the proceeds of funds to personal treasury accounts of organizations are taken into account as an expense, the transfer of cash funds from income and accounts. In the case of budget organizations themselves, however, the execution of estimates is carried out based on the accounting and cash register method. In the case of extra-budgetary funds of budgetary organizations, income and associated receivables are initially recorded. Then, as a result of the receipt of receivables by personal treasury accounts, an increase in cash on extra- budgetary funds is taken into account. The implementation of the expenditure plan for non-budgetary funds of budgetary organizations is recorded in the Treasury on the basis of the cash method in a similar way to income. That is, the expenditure of funds from the personal treasury accounts of organizations is taken into account as an expense. In bu