PROJECTtheme: Off-budget funds - their place in a financial system.Social and economic essence of off-budget funds, the reasons of their occurrence.On the basis of association of various funds the state budget has been created.Thus special funds or accounts have appeared much before occurrence of the uniform state budget.[3] source of off-budget funds is the national income.A significant amount of funds is formed at the expense of means central, regional and local budgets.As incomes of off-budget funds can act and extra means.The local finance is an important making financial system of the state.Separate link as a part of public finances is formed by off-budget funds.The analysis of use of off-budget funds in Republic of Kazakhstan.

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