The following article is from The Great Soviet Encyclopedia (1979). It might be outdated or ideologically biased.

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

Mentioned in

Financial Systems

References in periodicals archive

Bifani was responding to accusations by Siniora, a former prime minister and finance minister, who had held a news conference last week to explain the spending of about $11 billion in extrabudgetary funds that had taken place during his tenure as premier from 2005 and 2009 and had for years raised speculation about his involvement.

'Differences' delay Military Council appointments

The House of Representatives adopted yesterday all of these acts, as well as the financial plans of the extrabudgetary funds for this year, which are also supposed to be discussed by the House of Peoples tomorrow, in order for them to come into force.

House of Peoples to discuss FBiH Budget for 2018 tomorrow

The next section deals with budget implementation and includes chapters on procurement, payroll management, the treasury function, internal audit, and extrabudgetary funds.

The International Handbook of Public Financial Management

Financing the World Health Organization: global importance of extrabudgetary funds. Health Policy 1996; 35; 229-45.

Knowledge and networks--key sources of power in global health: comment on "knowledge, moral claims and the exercise of power in global health"

The literature considers that the financial system, economic relations is viewed as consisting of: a) relations reflected in the state budget and local budgets, b) relations reflected in state social insurance budget, the social security budget health budgets and other actions related to social security, c) relations generated by the creation and distribution of special extrabudgetary funds; d) Bank credit relations e) Insurance and reinsurance relationships of goods, persons and liability f) establishment of relations generated by the funds available to businesses.

Structural components of the financial system

The lack of clearly defined, stable and uniform revenue assignments between the centre and subnational governments inherent in this approach has weakened budgetary management at the subnational level and created perverse incentives for subnational governments to either hide locally mobilised revenue sources in extrabudgetary funds (eg at the municipal levels in Ukraine, and at the regional level in many Central Asian countries), or to simply reduce their efforts to mobilise revenues locally.

The challenge of fiscal decentralisation in transition countries

is limited, and published information on extrabudgetary funds, tax expenditures, and contingent liabilities is partial or unavailable." EXPERIMENTAL REPORT, supra note 25, para.

The IMF and AGOA: a comparative analysis of conditionality