This article delves into the dynamics of budget organizations, specifically focusing on the theoretical examination of the inception of receivables and creditor liabilities linked to the mobilization and allocation of external resources. Within the framework of budget organizations, we elucidate the foundational principles of accounting for receivables and payables arising from extra-budgetary funds. Given the diversification and complexities inherent in extra-budgetary funds, we explore the prevailing state of affairs concerning the ledgering of receivables and payables. We also pinpoint and organize the methodological challenges encountered in the development of information on accounts receivable and creditor obligations tied to financing avenues within budget organizations. To enhance the accounting methodologies of such receivables and payables, the article proffers a gamut of scientific suggestions and actionable recommendations.