Analysis of the problems of using the reserve of funds for unforeseen work and costs to reimburse incurred expenses

This article examines the issues related to the economic possibility of legally using the reserve of funds for unforeseen work and costs to reimburse incurred expenses. Such an important economic aspect is considered, which is based on the conditions when, when attracting budgetary funds, in order to use the reserve of funds for unforeseen work and costs to reimburse incurred expenses, timely measures must be taken, which in the future will be a legitimate confirmation of the validity of the work performed when analyzing the compliance of incurred unforeseen expenses with the terms of the contract. As a result of the conducted research, it was determined: to ensure economic and financial transparency, to determine the effectiveness of spending when attracting budget funds, it is determined how the work provided by the contractor was carried out. A significant contribution of the author to the conducted research is: the systematization of data on the problems of using the reserve of funds for unforeseen work and costs to reimburse incurred expenses during the implementation of measures to improve the efficiency of expenditures related to the attraction of budgetary funds.