казначейское сопровождение,
казначейское обслуживание,
юридические/физические лица – получатели целевых средств,
остатки целевых средств,
лицевые счета,
Донецкая Народная Республика
Abstract
The article presents performance indicators for the implementation of treasury support for target funds throughout the entire period of operation of this control mechanism for the expenditure of funds allocated to legal entities, individual entrepreneurs, and individuals – suppliers of goods, works, and services. The main attention is paid to the quantitative indicators of treasury support participants and the unused balances of target funds provided from the budgets of the budgetary system of the Russian Federation as of January 1 of the financial year. The regulatory legal justifications for the use of target fund balances are analyzed in terms of their expenditure mechanisms by both participants and non-participants in the budgetary process. Some results of the implementation of the treasury support mechanism in the Donetsk People's Republic are considered. The conclusion proposes directions for further research aimed at reducing the unused balances of target funds allocated to treasury support participants as of the beginning of the financial year.
