GRANTING FOR AGRICULTURAL ORGANIZATIONS: THEIR TYPES, ACCOUNTING AND MANAGEMENT

Agricultural manufacturers are granted by targeted public funds from federal budget and budgets of constituents of the Russian Federation. According to fiscal legislation of the Russian Federation, fiscal control is performed by Ministry of Finance of Russia and its territorial bodies and executive authorities control veracity of documents, proving the real volume of target costs. The article considers the types of target costs, the principles of accounting and management of correct construction and subsidy payment for support of agriculture and intended use of budgetary funds.