Karandaev, I.Y. Definition of the “budget funds” within the framework of funancing the activities of budgetary institutions in the Russian Federation

Abstract: The object of studies in this article includes normative legal acts regulating the issues of financing the activities of the budgetary institutions and responsibility for the improper use of budgetary resources, financial legal definitions reflecting the most significant matters and forms regarding the provided budgetary funds for the budgetary institutions in the conditions of changes in the mechanism of their financing due to the ongoing reforms on the improvement of the legal status of state (municipal) institutions of the Russian Federation. Additionally, the range of studies includes the practice of the interpretation of the financial legal terms “budget funds” in the legislative acts of the CIS states. Combination of comparative legal and formal legal methods of studies has allowed to substantiate the need to define the term “budget funds” and to interpret it according to the position of the author. Scientific novelty of the article is due to the fact that for the first time the need to provide a definition of “budget funds” within the framework of financing the activities of the budgetary institutions of the Russian Federation is substantiated. The scientific grounds for the need to provide for the definition of “budget funds” in the Budget Code of the Russian Federation and the attempt of its interpretation by the author in the modern conditions has an important meaning for the legal practice on responsibility for the misuse of budget funds.

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