On the correlation of the principle of balanced budget with other principles of the budget system

Speaking about the principle of budget balance, we should consider that the content and form are closely connected in it. And if the form is the legal «shell» and the mechanism of ensuring the implementation of such norm-principle, the content of the balance is always conditioned by the methodology of calculation of the main budget indicators and compliance with other principles of the budget system of the Russian Federation, in particular: (1) completeness of reflection of revenues, expenditures and sources of financing budget deficits, (2) reliability of the budget and (3) efficiency of the use of budgetary funds.