Accounting for Indicators of Budget Expenditure for Long-term Obligations Authorization
https://doi.org/10.26794/2408-9303-2020-7-2-56-66
Abstract
Since the budget legislation changes every year, new federal standards are implemented, modern information technologies are introduced, accounting (budget accounting) in the public institutions is constantly developing. The article is devoted to the particularities of accounting for budget expenditure authorization (BEA) in these institutions as their both professional and economic activities have undergone certain changes. The methodological base of the study involves the approved normative legal acts and documents regulating accounting (budget accounting) for budget expenditure authorization. The research result is the development of an algorithm for the flow of limits of budgetary obligations (LBO) to account for and implement them when subsidies are granted for an extended period up to three years. The author provides recommendations on developing accounting policy on the example of public institutions of St. Petersburg for the year 2020. The results of the research could be of theoretical and practical interest for management and specialists of the public institutions in charge of keeping accounts and developing accounting policy.
About the Author
V. S. Anzhenko
Saint Petersburg State University of Economics
Russian Federation
Russian Federation
Viktoriya S. Anzhenko — postgraduate student of the Department of Audit and Internal Control
Saint Petersburg
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Review
For citations:
Anzhenko V.S. Accounting for Indicators of Budget Expenditure for Long-term Obligations Authorization. Accounting. Analysis. Auditing. 2020;7(2):56-66. (In Russ.) https://doi.org/10.26794/2408-9303-2020-7-2-56-66
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