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In the context of the pandemic, it is more relevant than ever to increase the expenditure of the state budget and the effective use of funds to ensure the openness and transparency of financial information about budget execution. This research investigates the sources of formation and direction of spending of extra-budgetary resources of public educational and medical institutions and the need to form systematic information about their movement from a scientific and theoretical standpoint. An analysis of the current state of accounting for extra-budgetary resources of public educational and medical institutions was carried out. Scientific proposals and practical recommendations for the effective management of extra-budgetary resources of educational and medical institutions and the improvement of their accounting methodology according to international accounting standards in the public sector have been developed.
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