Budgetary accounting of non-financial assets in public sector institutions

Institutions of the public sector of the economy, in accordance with current legislation, perform their assigned functions and tasks on a daily basis that contribute to the social reproduction of goods. They are represented by state-owned, autonomous and budgetary institutions. At the end of each reporting period, each such institution generates and submits budget reports to various users, which provide data, including on the status and movement of non-financial assets. he composition of non-financial assets is extensive and includes property and material resources that belong to the institution and are used in its economic and financial activities. Proper management of non-financial assets in public sector institutions requires the organization of a useful, clear and rational accounting system. The article reveals the problems and features of the organization of budget accounting of non-financial assets in institutions of the public sector of the economy. Special attention is paid to the problems of synthetic and analytical accounting of non-financial assets.