Performance audit of the efficiency of the budget expenses on agriculture

10.12737/1311 ◽  
2013 ◽  
Vol 8 (3) ◽  
pp. 5-9
Author(s):  
Валеев ◽  
Azat Valeev
Keyword(s):  
Federal Budget ◽  
Control Measures ◽  
Main Stage ◽  
Public Funds ◽  
Preparatory Phase ◽  
Preparatory Stage ◽  
The Russian Federation ◽  
Preliminary Study ◽  
Performance Audit ◽  
Qualitative And Quantitative Characteristics

The significant funds annually are allocated under the government’s support for agriculture from the federal budget and the subject’s budgets of the Russian Federation. In this regard, one of the priorities of the control and audit departments should carry out audit of the use of public funds to support agriculture (hereafter - the performance audit). Auditing the effectiveness includes three main phases: a preparatory phase, during which the preliminary study of the control measures subjects, according to its results, the guidelines for the conduct of the performance audit are prepared; the main stage, which includes the collection, validation and analysis of data required to audit the facilities, and also obtain information from other sources. As a result of this phase check acts are signed; the final phase, during which findings, conclusions and recommendations are formed, a report on the results of performance audit are prepared and considered in due course. At the preparatory stage, the particular attention is paid to the identification and analysis of possible risks in the use of public funds. Taking into account the evaluation subject, the audit objectives and further on each of these criteria for evaluating the effectiveness are selected, representing the qualitative and quantitative characteristics of the organization, processes and results of the use of public funds and the activities of audit objects that show what should be the organization and processes and the results are a testament to efficient use of public funds.

CURRENT ISSUES OF INTERBUDGETARY EQUALIZATION

2020 ◽  
Vol 1 (12) ◽  
pp. 74-78
Author(s):  
A. A. BISULTANOVA ◽  
Keyword(s):  
Economic Policy ◽  
Economic Development ◽  
Russian Federation ◽  
Current System ◽  
Federal Budget ◽  
Financial Resources ◽  
Socio Economic Development ◽  
Interregional Differentiation ◽  
The Russian Federation ◽  
The Stability

The author touched upon topical issues of inter-budget alignment, budget provision of regions with financial resources, focusing on factors that directly affect the stability of the budget system, as well as highlighting problems in the budget sphere that require urgent attention from the authorities. It is concluded that the level of interregional differentiation continues to increase, and the modern mechanism of budget equalization requires urgent amendments and adjustments. It is emphasized that the main goals of socio-economic development of the Russian Federation related to the transition to an innovative type of development, changes in the structure of the national economy, set out in strategic documents and messages of the President of the Russian Federation and declared since 2009, are not being implemented, and the effectiveness of state economic policy and Federal budget expenditures for its implementation remains low. This indicates the need to review the current system.

Improving inter-budgetary relations as a factor of regional economic security

2018 ◽  
Vol 35 (2) ◽  
pp. 102-108
Author(s):  
G. I. Nemirova ◽  
L. B. Mokhnatkina
Keyword(s):  
Russian Federation ◽  
System Approach ◽  
Global Economy ◽  
Federal Budget ◽  
Economic Security ◽  
Regional Economic ◽  
The Russian Federation ◽  
High Degree

The article analyzes threats to regional economic security caused by a high degree of centralization of revenues at the Federation level with decentralization of expenditure obligations. The influence of the global economy on the formation of the revenues of the federal budget and the budgets of the subjects of the Russian Federation is determined. On the basis of the system approach, proposals have been developed to establish targets for the formation of interbudgetary relations from the point of ensuring regional economic security. 

Control (supervisory) measures: innovations of Federal Law “On State Control (Supervision) and Municipal Control in the Russian Federation”

2021 ◽  
pp. 25-32
Author(s):  
O.V. Shinkareva ◽  
V.A. Dikikh
Keyword(s):  
Russian Federation ◽  
Control Measure ◽  
Control Measures ◽  
State Control ◽  
Federal Law ◽  
Field Inspection ◽  
Control Actions ◽  
The Russian Federation

The article is devoted to the analysis of the types of control measures that will be carried out in accordance with Federal Law No. 248-FZ of the “On State Control (Supervision) and Municipal Control in the Russian Federation”, the main provisions of which will enter into force on July 1, 2021. This law also applies to the activities of organizations that are subject to licensing. Types of control (supervisory) measures are considered, in particular, control and monitoring procurement, inspection visit, raid inspection, documentary and field inspection, as well as monitoring compliance with mandatory requirements and field examination. The essence of each type of control measure, the basis for carrying out the measures, control actions that can be used in their implementation are analyzed.

scholarly journals Regulatory and legal means of ensuring food security and its role in the implementation of national priorities of the Russian Federation

2020 ◽  
Vol 210 ◽  
pp. 03008
Author(s):  
Nikolay Sarayev ◽  
Svetlana Studenikina
Keyword(s):  
Food Security ◽  
Russian Federation ◽  
The State ◽  
Systematic Analysis ◽  
State Management ◽  
Effective Implementation ◽  
Current State ◽  
Quantitative Characteristics ◽  
The Russian Federation ◽  
Qualitative And Quantitative Characteristics

The purpose of this work is to establish and determine, on the basis of a systematic analysis, the factors influencing the state of food security of the Russian Federation, the problems of legal support of national priorities related to food independence. Qualitative and quantitative characteristics of the current state of food security in the Russian Federation are closely related to the criteria for the development of the socio-economic system of the state. An important condition for the effective implementation of national priorities is the normative regulation of the toolkit of state management impact on the threats and risks of food independence. To understand the essence of these problems and minimize their consequences, the authors substantiate the need to study the indicated problem within the framework of the concept of legal dementia. Legal dementia is a state of compliance by subjects of law with the provisions of the law, which is characterized by non-fulfillment to one degree or another by state bodies not only of their functions, but also by the inability to respond, due to a low level of competence and professionalism, to factors that weaken the effectiveness of legal guarantees.

INCENTIVES AS A MEANS OF EDUCATIONAL INFLUENCE ON INMATES HELD IN PENAL INSTITUTIONS

2021 ◽  
pp. 67-70
Author(s):  
Яна Валерьевна Самиулина
Keyword(s):  
Social Ties ◽  
Federal Budget ◽  
Educational Process ◽  
Short Term ◽  
Video Viewing ◽  
The Social ◽  
Penal Institutions ◽  
The Russian Federation ◽  
Close Relatives ◽  
Stimulation Of

В статье автор затронул вопросы совершенствования применяемых поощрительных мер, способных качественно повысить воспитательный процесс осужденных, содержащихся в пенитенциарных учреждениях. Несмотря на достаточно объемный перечень предусмотренных законодателем мер поощрения, отмечена необходимость переработки норм уголовно-исполнительного законодательства, регламентирующих поощрительные меры осужденных к лишению свободы в направлении обеспечения целостности данной системы, последовательности ее элементов, их большей дифференциации. Автор отмечает, что меры материальных поощрений, к которым относятся выплата денежной премии и награждение подарком, на практике являются не работающими, поскольку законодателем не урегулирован вопрос, из каких средств следует их производить. В настоящее время расходование денежных средств из федерального бюджета на это направление не предусмотрено. В целях максимального стимулирования осужденных к позитивному поведению целесообразно расширить действующий комплекс поощрений, направленных на поддержание социальных связей осужденных. На основании проведенного исследования предлагается ч. 1 ст. 113 УИК РФ дополнить поощрительными мерами в виде направления администрацией учреждения ИУ письма близким родственникам о примерном поведении осужденного; дополнительным дистанционным видеосвиданием посредством сети Интернет; представлением администрации ИУ в суд о сокращении срока отбывания наказания; краткосрочным отпуском до 15 суток с выездом за пределы ИУ. In the article, the author analyzed the issues of improving the used incentive measures that can qualitatively improve the educational process of convicts held in penitentiary institutions. Despite the rather lengthy list of incentives provided by the legislator, the need to revise the norms of criminal executive legislation governing incentive measures for prisoners sentenced to imprisonment in the direction of ensuring the integrity of this system, the sequence of its elements, and their greater differentiation was noted. The author notes that the measures of material incentives, which include the payment of a monetary bonus and rewarding with a gift, are not working in practice, since the legislator has not regulated the question from what means they should be produced. At present, the spending of funds from the federal budget in this direction is not provided. In order to maximize the stimulation of convicts to positive behavior, it is advisable to expand the existing set of incentives aimed at maintaining the social ties of convicts. Based on the study, it is proposed to part 1 of Art. 113 of the Penal Code of the Russian Federation to supplement incentive measures in the form of a letter from the administration of the penitentiary institution to close relatives about the exemplary behavior of the convict; additional remote video viewing via the Internet; the presentation of the administration of the penitentiary institution to the court on the reduction of the term of serving the sentence; short-term vacation up to 15 days with a trip outside the penitentiary.

Federal standard for internal state (municipal) financial control “Implementation of the results of inspections, audits and surveys”: main provisions

2020 ◽  
pp. 41-48
Author(s):  
Svetlana Ivanovna Oparina ◽  
Olga Vladimirovna Shinkareva
Keyword(s):  
Russian Federation ◽  
Internal State ◽  
Control Measure ◽  
Control Measures ◽  
Financial Control ◽  
Federal Standard ◽  
The Russian Federation ◽  
The Government ◽  
Control Implementation

The article is devoted to the analysis of the Federal standard of internal state (municipal) financial control “Implementation of the results of inspections, audits and surveys”, approved by Decree of the Government of the Russian Federation of July 23, 2020 № 1095. The article considers the main provisions of this standard that affect the organization of internal state (municipal) financial control in state/municipal budget or autonomous institutions. In particular, aspects related to the communication of the results of control measures to the managers of control facilities, the peculiarities of the implementation of the results of the control measure, the extension of the deadline for the execution of submissions and instructions were analyzed.

Autoregressive model of mining in the Russian Federation

2020 ◽  
Author(s):  
S.S. Krasnykh ◽  
Keyword(s):  
Russian Federation ◽  
Autoregressive Model ◽  
Mineral Resources ◽  
Federal Budget ◽  
The Russian Federation ◽  
Main Factors ◽  
Key Industries

Extraction of mineral resources in the Russian Federation is one of the key industries for replenishing the federal budget. The purpose of this study is to determine the main factors, on which the volume of mining depends.

THE ROLE OF STATE PROGRAMS IN FORMING THE EXPENDITURE PART OF THE FEDERAL BUDGET

2021 ◽  
pp. 21-29
Author(s):  
Svetlana Yu. Pavlova ◽  
Nikita V. Geroev
Keyword(s):  
Federal Budget ◽  
Specific Weight ◽  
The State ◽  
Actual Data ◽  
Russian Society ◽  
Predominant Role ◽  
The Russian Federation ◽  
State Programs ◽  
The Impact

The article analyzes the structure of state programs financing, provides actual data on federal budget expenditures for several years. On the basis of actual data, the predominant role of state programs in forming the budget system expenditures in the Russian Federation is shown. On average, in 2014-2019, the share of expenditures on state programs was 51.5%. In 2019, the share of expenditures for implementing the state programs in the structure of federal budget expenditures was about 61%. The relevance of the topic showing the impact of state programs on the federal budget expenditures is caused by the fact that in modern conditions, implementation of state programs contributes to harmonious developing certain life spheres in the Russian society and helps the state to direct budget funds more specifically for certain purposes within the areas of state programs implementation. The predominance of state programs gives the state the opportunity to allocate federal budget funds purposefully, as well as it provides an opportunity for the state to finance the main policy directions. Using the methods of comparison, calculation of the specific weight and others, the results are obtained that enable us to draw the following conclusions: the change in the amount of federal budget expenditures and the amount of expenditures on state programs is not proportional, that is why the share of expenditures on implementing the state programs in each period under study is different, but still makes about half of the total amount of expenditures.

scholarly journals Assessment of the efficiency of the decisions made during implementation of the investment project in construction

2018 ◽  
Vol 193 ◽  
pp. 05002
Author(s):  
Irina Karakozova ◽  
Yulia Prochorova
Keyword(s):  
Investment Decision ◽  
Investment Project ◽  
Federal Budget ◽  
Key Factors ◽  
The Real Estate ◽  
Modern Cities ◽  
The Russian Federation ◽  
Definition Of ◽  
Capital Construction ◽  
The Mathematical Model

The imperfection of structure and the maintenance of stages of a predesign stage of implementation of the investment project creates some problems which pass into the subsequent stages of the reproduction cycle of a capital construction project, forming additional expenses of time, money and human resources. The authors pay the main attention to the stage of justification of investments (mainly to the means of the federal budget) as to the key element of decision making on the project implementation and also to the technical-and-economical justification of the project, which determines the further design and construction of the facility of the real estate. It is offered to use the system of indicators for the assessment of efficiency of the made decisions on the basis of uncontrollable and controlled factors. The mathematical model of the factors, the order of definition of the extent of their influence is offered. Scenarios of the choice of the investment decision on the basis of the established principles in the conditions of uncertainty are described. The authors point out, that during introduction of the offered mechanism it is necessary to adopt the relevant amendments to the legislative and regulations of the Russian Federation, that in turn involves the emergence of a temporary log. However, the planned results of the work of the modernized system will affect positively on the reduction of duration of the predesign stage without any loss of its qualitative characteristics. Thus, that might become one of the key factors of sustainable development of modern cities.

Highly Skilled Russian Migrants in London

2017 ◽  
Vol 2 (1) ◽  
pp. 54-63
Author(s):  
Лилия Владимировна Земнухова
Keyword(s):  
Social Space ◽  
Main Idea ◽  
Federal Budget ◽  
Global City ◽  
It Professionals ◽  
Specific Population ◽  
Highly Skilled Migration ◽  
Highly Skilled Migrants ◽  
Highly Skilled ◽  
The Russian Federation

This article analyses Russian IT professionals as highly skilled migrants in London. The context of Russian-British migration has determined the emergence and development of four waves: each of them represents a certain set of circumstances for newcomers to move to, to work in, and to live in the global city. The main idea is to show the transformation of a specific population through the four waves of highly skilled migration to London. This study is based on biographical interviews and observations collected in London in 2013–2015. I claim that the dynamics of local professional and language-based communities, on one hand, were determined by these waves of highly skilled Russian migration, and on the other, shaped their practices of capitalization of various resources1. _________________________________ 1 The article is a part of the project, which is fulfilled as a government order work funded from the federal budget of the Russian Federation (“Structurization of social space in the modern city”, No AAAA-A17-117030110145-0).

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