ON CERTAIN ISSUES OF REIMBURSEMENT OF FUNDS FROM THE FEDERAL BUDGET (TREASURY OF THE RUSSIAN FEDERATION) ON THE BASIS OF JUDICIAL ACTS
Background: the article deals with the specifics of reimbursement of funds from the federal budget as part of the treasury of the Russian Federation on the basis of judicial acts. Objective: to understand the specifics of recovering money from the treasury of a given public entity on the basis of court decisions when recovering damage caused to individuals by public authorities and their officials, costs incurred in court proceedings, as well as when forcing funding from the main administrators of federal budget funds when they exercise their powers to dispose of budgetary funds. Methodology: the authors use both general scientific methods (analysis) and special methods (comparative legal). Results: the study revealed that the specifics of monetary compensation at the expense of the public entity’s (federal budget’s) treasury are related both to the need to prove the fault of the inflictor and the absence of such, depending on who is the inflictor and how the harm was caused; the focus of the incurred costs and their exemption for certain categories of litigants, and the principle of independence of the chief administrators in exercising their powers to execute part of the budget within the established competence. Conclusions: the reimbursement of funds from the treasury of a public entity on the basis of judicial acts reflects the multifaceted and non-standard nature of the budgetary process as it relates to the execution of the federal budget.