Administrative and Procedural Mechanism of Interbudget Lending as A Method of Budgetary Sustainability

The goal of the article is to make a theoretical and legal description of the administrative and procedural mechanism of interbudget lending for subjects of the Russian Federation as a method of budgetary sustainability. This mechanism is considered as a set of two subsystems that combine normative modes of lending to regions. The first subsystem is lending to partially cover deficit in the Russian subject's budget. The second subsystem is lending to replenish the balances of funds on the accounts of the Russian subjects' budgets. The stages of managerial activity of authorized federal bodies and public authorities of Russian subjects in the area of interbudget lending, as well as the purpose of this activity are defined. Such methods of study as analysis, synthesis, comparative-legal and statistic have been used.