Budgets of state extra-budgetary funds: features of formation and legal regulation

The article considers the concept of state extra-budgetary funds. Analysis of the directions and results of the activities of extra-budgetary funds is an important task in modern conditions. Technological innovations and information technologies used today by state extra-budgetary funds contribute to the formation of new effective management tools. This is a new opportunity to improve the quality of management by providing services to government agencies by electronic means. This article discusses the most significant provisions on the legal status of state extra-budgetary funds as socially important elements of financial and legal regulation in Russia. Their role is emphasized, as well as the problems existing in the current regulation of their position, and ways to solve them are proposed.