Title: IMPROVING THE ACCOUNT OF EXPENDITURE OF EXTRA-BUDGET FUNDS IN PUBLIC EDUCATION SYSTEM INSTITUTIONS
Abstract: This article describes the proper organization and accounting of extra-budgetary spending in institutions of the public education system. Accounting information was used to study the problems related to the spending of funds in institutions of the public education system and to form analytical information on expenditures on extra-budgetary funds. This, in turn, requires the research of methodological bases related to the calculation of extra-budgetary funds and their spending in institutions of the public education system, as well as the identification of existing problematic situations and the development of proposals for their solution.