TY JOUR TI THE ORETICAL BACKGROUND OF LEGAL APPROACH TO ACCOUNTING SANCTIONING OF BUDGETARY INSTITUTION EXPENDITURES KW authorizing expenditures KW obligations KW institutions KW commitments KW monetary obligations KW functioning of the accounts JO Vestnik of Astrakhan State Technical University. Series: Economics AU Solodova, S.. AU Dolidze, N.. PY 2017 IS 2017 PB Astrakhan State Technical University