%0 Journal Article %T THE ORETICAL BACKGROUND OF LEGAL APPROACH TO ACCOUNTING SANCTIONING OF BUDGETARY INSTITUTION EXPENDITURES %A Solodova, S.. %A Dolidze, N.. %K authorizing expenditures, obligations, institutions, commitments, monetary obligations, functioning of the accounts %J Vestnik of Astrakhan State Technical University. Series: Economics %D 2017 %N %P 6 %I Astrakhan State Technical University