scholarly journals Organization of Internal Financial Audit in Local Self-Government Authorities and the Role of Municipal Control and Accounts Authorities in Raising Its Efficiency

Financial law ◽  
2020 ◽  
Vol 11 ◽  
pp. 7-13
Author(s):  
Svetlana M. Mironova ◽  
◽  
Aleksandr I. Mordvintsev ◽  
Sergey G. Skvortsov ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Audit System ◽  
System A ◽  
Financial Audit ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Municipal Level

From January 1, 2020, amendments were made to the Budget Code of the Russian Federation on the conduct of an internal financial audit, as well as the powers of control and accounting bodies to prepare proposals for improving internal financial audit were clarified. At the municipal level, not all chief administrators of budgetary funds have properly organized the system of internal financial audit according to the new rules. In particular, this is due to the fact that all federal standards of the Ministry of Finance of the Russian Federation have not yet been adopted, on the basis of which an internal financial audit should be conducted. In this situation, the control and accounting body of the municipality can become the link of interdepartmental interaction, which, by virtue of the powers assigned to it, proposes measures to improve the organization of the internal financial audit system. A number of proposals have been made for organizing such work by the control and accounting bodies.

Modernization of the State Internal Financial Audit System of the Russian Federation

Auditor ◽  
2020 ◽  
Vol 6 (11) ◽  
pp. 31-38
Author(s):  
Larisa Pavlova
Keyword(s):  
Russian Federation ◽  
The State ◽  
Point Of View ◽  
Internal Auditor ◽  
Audit System ◽  
Regulatory Authorities ◽  
Financial Audit ◽  
The Russian Federation

Th e article examines the ongoing changes in the fi eld of internal fi nancial audit in Russia, carried out in four vectors: regulatory; personnel; empowering the internal auditor with de facto independence and improving automated systems. Th e assessment of the quality of the internal fi nancial audit system in the Russian Federation was carried out according to the data of regulatory authorities and from the point of view of the heads of fi nancial services of budgetary institutions. Measures are proposed to improve the state internal fi nancial audit.

Federal Internal Financial Audit Standard “Implement Internal Financial Audit Results”

2020 ◽  
pp. 48-53
Author(s):  
Olga Shinkareva
Keyword(s):  
Russian Federation ◽  
Annual Reports ◽  
Medical Institutions ◽  
Financial Audit ◽  
Federal Standard ◽  
Audit Standard ◽  
The Russian Federation ◽  
Ministry Of Finance

The article is devoted to the analysis of the new federal standard of internal financial audit “Implementation of internal financial audit results”, approved by Order of the Ministry of Finance of the Russian Federation № 91n of 22.05.2020, which will affect medical institutions as recipients of budgetary funds. The article considers the main provisions of this standard, reveals the peculiarities of drawing up and submitting an opinion on the results of the audit event, as well as the peculiarities of approval of decisions taken by the head of the institution on the results of the internal financial audit and monitoring the implementation of measures to minimize budget risks. Features of the preparation and submission of annual reports on the results of the internal financial audit entity.

Audit of the implementation of national goals

2020 ◽  
Vol 22 (1) ◽  
pp. 79-81
Author(s):  
TATYANA V. BLINOVA ◽  
Keyword(s):  
Sustainable Development ◽  
Public Administration ◽  
Russian Federation ◽  
Internal Audit ◽  
The Sustainable Development ◽  
Audit System ◽  
Financial Audit ◽  
Development Goals ◽  
The Russian Federation ◽  
The Government

The article discusses the issues of control over the expenditure of funds in the implementation of national goals. The author refers to the documents that regulate this area of activity, connects their main provisions with public administration, shows how the Accounts Chamber of the Russian Federation participates in the audit of budget expenditures and thereby contributes to the sustainable development of the country, the formation of effective public administration systems. In 2019, the Accounts Chamber of the Russian Federation analyzed the progress of 8 of 13 national projects and identified significant risks that affect the achievement of the planned results. The audit results indicate systemic management weaknesses. Based on the analysis, the Accounts Chamber of the Russian Federation offered the Government of the Russian Federation to transform the internal financial audit of chief administrators of budget funds into an internal audit of the activities of state bodies. Regarding the main goal-setting of the internal audit, it is proposed to determine the tasks of analyzing the achievement of goals and assessing the effectiveness and efficiency of the use of budget funds. The Accounts Chamber of the Russian Federation has proposed to the Government of the Russian Federation to transform the internal financial audit of chief administrators of budget funds into an internal audit of the activities of state bodies. The author emphasizes that only an effective multi-level audit system will not only raise the implementation of national projects to the proper level, but also make a significant contribution to the achievement of the country's sustainable development goals. Combining the efforts of all interested parties will allow us to adequately meet the challenges of the time and ensure high-quality achievement of national goals set by the President of the Russian Federation.

Assessment of the state and level of development of public-private partnership projects in the subjects of the Russian Federation

2018 ◽  
pp. 131-141 ◽  
Author(s):  
A. N. Savrukov ◽  
N. T. Savrukov ◽  
E. A. Kozlovskaya
Keyword(s):  
Detailed Analysis ◽  
Russian Federation ◽  
Significant Proportion ◽  
Transport Sector ◽  
Private Partnership ◽  
Current State ◽  
Central Regions ◽  
The Russian Federation ◽  
Project Data ◽  
Municipal Level

The article analyzes the current state and level of development of publicprivate partnership (PPP) projects in the subjects of the Russian Federation. The authors conclude that a significant proportion of projects is implemented on a concession basis at the municipal level in the communal sphere. A detailed analysis of the project data showed that the structure of the projects is deformed in favor of the central regions of the Russian Federation, and a significant share in the total amount of financing falls on the transport sector. At the stage of assessing the level of development by the subjects of the Russian Federation, criteria were proposed, and index and integral indicators were used, which ensured comparability of the estimates obtained. At the end of the analysis, the regions were ranked and clustered according to the level of PPP development, which allowed to reveal the number and structure of leaders and outsiders.

Assessing the size of agricultural holdings

2020 ◽  
pp. 105-116
Author(s):  
N. I. Shagaida
Keyword(s):  
Russian Federation ◽  
Vertical Integration ◽  
Total Revenue ◽  
Large Share ◽  
State Support ◽  
The Russian Federation ◽  
Agricultural Organizations ◽  
Business Entities ◽  
To Receive

The article clarifies the concept of “agricultural holding”, using an approach to assessing the size on the basis of the total revenue of all agricultural organizations within the agricultural holding. It has been revealed that only 100 of the total number of agricultural holdings that were identified can be attributed to large business entities. They comprise about 3% of agricultural organizations in the country, while their share in the proceeds is about 37%. A large share of agricultural holdings — large business subjects under the control of Russian entities operate in one, and under the control of foreign legal entities — in three or more regions of the Russian Federation. Vertical integration within the framework of large agricultural holdings with different schemes for including the stages of processing and sale of products produced in their agricultural organizations allows them to receive advantages. Strengthening the role of large business entities in agriculture puts on the agenda the issue of differentiating approaches to taxation and state support in agriculture, depending on the size of the companies’ agricultural businesses.

THE EFFECT OF THE RELIGIOUS FACTOR ON THE MILITARY MEN VALUE BASED ORIENTATION FORMING

2020 ◽  
Vol 10 (4) ◽  
pp. 137-142
Author(s):  
ALEXEY ROMAKHIN ◽  
Keyword(s):  
Russian Federation ◽  
Military Personnel ◽  
Armed Forces ◽  
Value Orientations ◽  
Russian Army ◽  
Religious Factor ◽  
The Russian Federation ◽  
Role Of Religion ◽  
The Military

This article reveals the problem of the role of the religious factor in the formation of the value orientations of the military personnel of the Russian army from its inception to the present state. In the article, the author reveals the significance of the Church in the formation of the value orientations of military personnel. The problem of religious situation in foreign armies is considered. The article presents data from sociological studies confirming the increase in the number of religious servicemen in the modern Armed Forces. The concept of “religious factor” is revealed. The author suggests considering the influence of the religious factor on the formation of value orientations through the functions of religion. The article provides examples of the influence of religion on the formation of value orientations of military personnel from the time of the Baptism of Russia to the present. Examples of writers of Russian classical literature about the influence of religion on the morale of troops are given. Examples of religious participation in major battles and wars of the past years are shown. The significance of the religious factor in uniting the people and the army is shown. The work of officials of the Ministry of defense of the Russian Federation in strengthening values among military personnel in modern conditions is demonstrated. The role of the Minister of defense of the Russian Federation, General of the army S.K. Shoigu in strengthening the faith of the Russian army is outlined. Issues related to the construction of the Main Temple of the Armed Forces and its impact on the public masses were discussed. In this study, the author aims to show the significant role of religion in the formation of value orientations in Russian military personnel. The analysis shows an increasing role of religion in the minds of military personnel in modern conditions.

SECTANITY IN THE CONTEXT OF MANIFESTATIONS OF MODERN RELIGIOUS EXTREMISM

2020 ◽  
Author(s):  
Pavel Agapov ◽  
Kirill Stepkin
Keyword(s):  
Russian Federation ◽  
Religious Extremism ◽  
The Russian Federation ◽  
Relationship Of ◽  
The Relationship ◽  
Theoretical Foundations

The article considers the general theoretical foundations of the relationship of sectarianism and religious extremism in the Russian Federation. Practical examples of the role of destructive sects in modern religious extremism in the Russian Federation are given.

Current state and main directions of preservation and strengthening of health of the working population of Russia

2020 ◽  
pp. 527-532 ◽  
Author(s):  
I. V. Bukhtiyarov
Keyword(s):  
Working Conditions ◽  
Russian Federation ◽  
Production Environment ◽  
Working Population ◽  
Industrial Enterprises ◽  
The Past ◽  
Production Factors ◽  
Current State ◽  
The Russian Federation

The article presents the results of the analysis of health, working conditions and prevalence of adverse production factors, the structure of the detected occupational pathology in the working population of the Russian Federation. The article presents Statistical data on the dynamics of the share of workplaces of industrial enterprises that do not meet hygienic standards, occupational morbidity in 2015-2018 for the main groups of adverse factors of the production environment and the labor process. The indicators of occupational morbidity over the past 6 years in the context of the main types of economic activity, individual subjects of the Russian Federation, classes of working conditions, levels of specialized occupational health care. The role of the research Institute of occupational pathology and occupational pathology centers in solving organizational, methodological and practical tasks for the detection, treatment, rehabilitation and prevention of occupational diseases is shown. The basic directions of activity in the field of preservation and strengthening of health of workers, and also safety at a workplace are defined.

PLACE OF JUDICIAL PRECEDENT IN THE LEGAL SYSTEM OF THE RUSSIAN FEDERATION

Globus ◽  
2020 ◽  
Author(s):  
Marina Sharifovna Kiyan ◽  
Viktoriya Valerevna Klimentenko
Keyword(s):  
Russian Federation ◽  
Legal System ◽  
Case Law ◽  
Major Focus ◽  
Legal Study ◽  
Theoretical Approaches ◽  
The Russian Federation

This article discusses a comprehensive theoretical and legal study of the place of case law in the system of sources of law of the Russian Federation. The major focus is devoted to the analysis of various theoretical approaches and court acts that allow to determine the role of case law in the Russian legal system. The conclusion is made that it is necessary to define legally the role of case law and determine its place in the Russian legal system

Role of Regulatory Acts in Creation of a Democratic State

2020 ◽  
pp. 82-86
Author(s):  
R. F.o. Veliev
Keyword(s):  
Russian Federation ◽  
Legal Norm ◽  
Legal Basis ◽  
Democratic State ◽  
The Russian Federation ◽  
A Current

A current theoretical and practical legal basis for creation of regulatory acts in the Russian Federation is discussed. A current relationship between the issued regulatory acts and some criteria of legal norm classification is shown. Legalization of the President address to the Parliament of the Russian Federation as a substantial element of the legal norm-making in a democratic state is revealed.

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