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1 | In general the article is devoted to the study of financial budget structure, peculiarities of spreading the budget resources in the most difficult moment of Russian history. In 1921 Narkompros handed the school financing to the local budgets which were very poor and satisfied only the essential needs of education. There weren’t any means for school expenses, school building and redecoration, books and implements. Local budget had to find out off-budget means for school expenses. Moreover, the social role in the financial question of education is shown in the article. | 1002 |