Features of formation and use of financial resources of budgetary institutions

This article is aimed at studying the theoretical aspects of accumulation and expenditure of financial resources by budgetary institutions. To achieve this goal, the paper considers the main types of relations regarding the formation, distribution and use of funds, which are the main ones for the implementation of the activities of a budget institution. In the practical part, the plan of financial and economic activity of the municipal budget preschool educational institution "Kindergarten of supervision and rehabilitation No. 55" of the city district of Samara is considered.