The article explores the features and problems of accounting for the facts of the economic life of agricultural universities associated with the implementation and reimbursement of expenses for the acquisition of personal protective equipment during a pandemic. There are three possible options for accounting for targeted budget funds and expenses, depending on the conditions and timing of their implementation. Schemes of accounting records have been developed to reflect the costs associated with the implementation of restrictive measures and the prevention of cases of new coronavirus infection, and their reimbursement from the budget within the framework of state support for agricultural educational institutions.