Importance Entitlement procedures belong to the main tasks of the Federal Treasury in case of cash service of budgets execution of the Russian Federation budgetary system and during accounting of operations with funds, which do not belong to budget process participants. The multiple procedures for entitlement procedure of budget expenditures ultimately determine the goals of budgetary funds. The goals of budgetary funds are conditioned upon the main components of the development strategy of the Federal Treasury of the Russian Federation within the framework of the policy of governmental tasks aimed at improving the effectiveness of budgetary expenditures and the budgetary payments system reform. Objectives The article also considers the notion of the basic aspects of entitlement and it provides its structuring, and proves the need for a broader interpretation of the entitlement category within the framework of the budget legislation and treasury activity. Methods Division of entitlement transactions by type of organizations is rather conditional, since within the process, entitlement interpretation is conditioned by the single basic stages in the budget implementation pursuant to expenditures. In the final account, the equilibrium goal itself determines the similar substantial symptoms and the significance of entitlement procedures for expenditures for all personal accounts of State-funded organizations, which serves as an essential tool for financial supervision. Results The bodies of the Federal Treasury in the capacity of the participants' budgetary process at the Federal level, in the person of employees of expenditure unit, together with the representatives of organizations within the framework of partnership relations usually ensure processing of each incoming document. The purpose of these relations is to prove the legitimacy and the ultimate final approval while authorizing any document. Conclusions and Relevance Treasury permission, i.e. recognition of acceptance, is always based on mutual search for effective solutions within the designated scope of activity and application of the statutory and regulatory enactments of the Russian Federation.
Keywords: sanctions, authorization, Federal Treasury, budget legislation, budget implementation
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