Annotation

The possibility of conducting operations to attract non-budgetary funds to the single budget account is determined both by the procedures of treasury budget execution, which are an integral part of budget execution organization, and by the established model of cash management. In this model, personal accounts are opened in treasury and financial bodies for administrators of non-budgetary funds who are not participants in the budget process, and their funds are concentrated on treasury accounts opened with the Russian Treasury. Although these operations are reflected as part of the sources of financing the deficit of the respective budget, they are not provided for in the budget schedule and serve as a tool for managing the liquidity of the single budget account. In terms of their characteristics, the attraction of funds to the single budget account can be considered a form of government borrowing of non-budgetary funds. The authority to use the entire remaining balance of funds belongs to the public legal entity as a whole. The resulting “debt” obligation necessitates the personification of the rights of each administrator of non-budgetary funds into a collective quasi-subject, to whom the debt of the public legal entity arises.