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Overdue debt in the performance of budgetary obligations

Overdue debt in the performance of budgetary obligations - unfulfilled budgetary obligations of a subject of the Russian Federation (municipal formation), recognized as such by the court and/or state authorities of the subject of the Russian Federation (local self-government bodies), including when submitting to the Ministry of Finance of the Russian Federation (executive bodies of state authority of the subject of the Russian Federation) budgetary reporting1.

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Комментарии к законам
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Федеральный закон от 26.04.2007 № 63-ФЗ, "О внесении изменений в Бюджетный кодекс Российской Федерации в части регулирования бюджетного процесса и приведении в соответствие с бюджетным законодательством Российской Федерации отдельных законодательных актов Российской Федерации"
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  1. Federal Law No. 63-FZ dated April 26, 2007, "On Amending the Budget Code of the Russian Federation in Part Relating to Regulation of the Budget Process and Aligning Certain Legislative Acts of the Russian Federation with the Budget Legislation of the Russian Federation," as amended on October 18, 2007, Article 1, Subparagraph 150 // RSZ RF. 2007. No. 18. Art. 2117. ↩