Legal Regime of a Single Budget Account

A single budget account is one of the effective tools for uninterrupted payments and ensuring control over the financial resources of public law education. The article considers the legal regime of the single budget account, defines the features of the legal regime for accounting for budget revenues and expenditures on a single account, analyzes the budgetary powers of direct and indirect participants in the treasury payment system to manage the funds of the single budget account. It is emphasized that the single budget account for public law education has become the result of the evolution of payment and information technologies, the modern level of development of which has made it possible to make all payments without exception in favor of public law education and from public law education through one account. The study determined that the single budget account allowed to create additional mechanisms to increase its liquidity and solvency of public law education. The purpose of the article is to prepare proposals for improving the legal regulation of the single budget account based on an analysis of the key elements of this legal institution and the specifics of its functioning in the context of the treasury payments system.