Financial assets. Sources of their formation and effective use by the budget

The article examines the sources of formation and effective use of financial assets by a budgetary institution. The article describes and classifies financial assets, which are represented as a specific type of ownership, consisting of: cash in the cash register of an institution; cash in personal and settlement accounts; deposits; securities; blocks of shares in other enterprises; units or equity interests in other enterprises; debtors' obligations to pay funds for services rendered or the damage caused; debtors' obligations to return previously issued funds. Next, the accounting accounts in budgetary institutions are defined, which are designed to keep records of financial assets, namely their analytics, which, in principle, determines the source of the formation of a financial asset. Having identified the main sources of financial asset formation, the main options for replenishment, as well as effective use in accordance with the trends of the budget process, such as the equity method, according to the Order of the Ministry of Finance of the Russian Federation dated October 30, 2020, and the lease of unused assets, were considered.