Extrabudgetary Funds

Extrabudgetary Funds

 

in the USSR, earnings of budget institutions spent by them in addition to the funds allocated from the budget.

Extrabudgetary funds are subdivided into special funds, deposits, and miscellaneous funds. Special extrabudgetary funds include earnings from buildings and premises owned by the institutions, the use of transport, the production activity of instruction shops and auxiliary enterprises, receipts from museum and exhibition entrance fees and from sharing of planning expertise, the hearing of cases in a departmental arbitration commission, and several other sources. Deposits are funds received which are at the temporary disposition of the budget institution (security pledges, sums for unlitigated court cases). Upon the expiration of the term of limitation the nonrequested deposits are entered into the budget. Miscellaneous extrabudgetary funds include commissioned funds (for instance, funds of subordinate organizations for the centralized purchase of literature, materials, and equipment), payment by parents for the maintenance of children in pre-school institutions, contract sums for conducting scientific research work, and the like.

R. D. VINOKUR

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