Performance audit in the public sector: Domestic and foreign experience

2021 ◽  
Vol 39 (6) ◽  
Author(s):  
Eli A. Isaev ◽  
Elena A. Fedchenko ◽  
Lyubov V. Gusarova ◽  
Olga A. Polyakova ◽  
Margarita L. Vasyunina
Keyword(s):  
Public Sector ◽  
Russian Federation ◽  
Financial Control ◽  
Budget Process ◽  
Statistical Research ◽  
The Public ◽  
Public Resources ◽  
The Russian Federation ◽  
Performance Audit ◽  
Methodological Aspects

The study is devoted to the problems of organising a state efficiency audit in the Russian Federation, which is a key tool for assessing the utilisation of public resources and the degree of achievement of the country's socio-economic goals. Based on the analysis of foreign practices, the study of problematic aspects of the organisation and implementation of state financial control, such as the audit of the efficiency of the use of public resources, was carried out. The purpose of the study was to investigate the essence and organisational and methodological aspects of conducting such a type of financial control as a performance audit in the public sector of the Russian Federation. In the course of the study, empirical research, comparative and statistical research, synthesis of theoretical and practical material were used. Methods of grouping and classification were used in the processing and systematisation of information. The problem of efficient use of public resources is one of the most pressing issues of the budget process in the Russian Federation. In these conditions, the role of state financial bodies is more important than ever, the purpose of which is to ensure the expediency, legality, and efficiency of the generation, distribution, and use of budget resources.

Budget system of the Russian Federation

2021 ◽  
Author(s):  
Fatima Ninalalova
Keyword(s):  
Public Finance ◽  
Russian Federation ◽  
Federal State ◽  
Financial Control ◽  
Budget Process ◽  
Educational Standards ◽  
Composition And Structure ◽  
The Russian Federation ◽  
State Educational ◽  
Budget System

The textbook describes the budget and the budget system of the Russian Federation, examines the composition and structure of budget revenues and expenditures at all levels of the budget system of the Russian Federation, the features of the organization of the budget process in the Russian Federation, the content of budget federalism and inter-budget relations in the country, the features of the formation of state extra-budgetary funds, as well as the basics of the organization of budget and financial control in the country. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students, postgraduates, teachers of economic fields, as well as for researchers and practitioners dealing with problems of public finance and the financial system.

The perception of public sector auditors on performance audit in Malaysia: an exploratory study

2016 ◽  
Vol 24 (1) ◽  
pp. 90-104 ◽  
Author(s):  
Chew Har Loke ◽  
Suhaiza Ismail ◽  
Fatima Abdul Hamid
Keyword(s):  
Public Sector ◽  
Postal Questionnaire ◽  
Content Type ◽  
The Public ◽  
Public Resources ◽  
Performance Audit ◽  
Performance Auditing ◽  
Questionnaire Method ◽  
Descriptive Statistical Analysis ◽  
A Performance

Purpose – The purpose of this paper is to explore the perception of public sector auditors on performance audit in Malaysian public sector entities. In particular, this study elicits the respondents’ opinions on the elements of performance audit, the need for involvement of auditors in policy making, relevant experts to undertake a performance audit, major constraints in carrying out performance audit and the potential of performance audit to improve public administration. Design/methodology/approach – The study employed a postal questionnaire method to seek the perception of the auditors. The questionnaire was distributed to the population of public sector auditors in the National Audit Department in Malaysia and a total of 503 usable responses were received. The responses were analysed using descriptive statistical analysis including mean score and mean score ranking. Findings – The results reveal that auditors were of the opinion that effectiveness element should be one of the performance audit elements and that public sector auditors should be given the opportunity to influence policy decisions. In addition, the results show that the public auditor is not the only profession that can carry out performance audit, but can team up with other professions. In relation to constraints in performance audit, “Lack of cooperation and commitment from auditees in conducting a performance audit” was claimed to be the topmost constraint. Furthermore, performance audit was claimed to be able to enhance public accountability, as well as to enable more economical, efficient and effective utilising of public resources. Originality/value – This paper is one of few studies on public sector auditing particularly on performance auditing in the context of a developing country (i.e Malaysia).

scholarly journals Institutional control of the financial and business operations of state institutions: practical data in the area of public healthcare and trends in its development

2021 ◽  
pp. 47-62
Author(s):  
Sergey V. Golovin
Keyword(s):  
Healthcare System ◽  
Russian Federation ◽  
Healthcare Sector ◽  
Financial Control ◽  
Public Healthcare ◽  
Institutional Control ◽  
The Public ◽  
Business Operations ◽  
Voronezh Region ◽  
The Russian Federation

Subject. The organisational and methodological aspects of the institutional control of financial and business operations and other types of institutional control carried out by executive authorities in relation to their subordinate institutions. Purpose. The study aims to determine the position of the institutional control of financial and business operations within the system of financial control of the Russian Federation, to study the existing organisational models of certain types of institutional control using the example of the public healthcare system of the Voronezh Region, to identify issues of concern, and to offer possible solutions. Method. The study used data from the consolidated budget of the Russian Federation and the budgets of state extra-budgetary funds of the Russian Federation for 2020, the consolidated budget of state medical organisations of the Voronezh Region, and other financial indicators of the healthcare system in the Voronezh Region for the same period. The methods of the investigation included analysis, observation, generalisation, comparison, grouping, classification, etc. Results. The organisational structure of control (supervision) in the field of healthcare and the financial control of the public healthcare sector was developed and the powers and functions of the executive authorities were investigated. The analysis of the main types of control revealed a relationship between external and internal control as elements of a unified system. The paper provides examples of typical violations identified as a result of the institutional control of state medical organisations in the Voronezh Region. Conclusions. The hypothesis was confirmed that it is necessary to implement institutional control of the financial and business operations as part of the system of state (municipal) management by using financial control tools with due consideration for industry specifics.

scholarly journals Improving  Internal  Audit  in  the  Public  Sector

2019 ◽  
Vol 6 (2) ◽  
pp. 95-100
Author(s):  
D. R. Giniyatullina
Keyword(s):  
Public Sector ◽  
Russian Federation ◽  
Internal Control ◽  
Financial Management ◽  
Structural Changes ◽  
Internal Audit ◽  
Financial Control ◽  
Practical Implementation ◽  
The Russian Federation

The transition to a digital economy, as well as structural changes generated in connection with this and a set of theoretical, methodological and practical issues related to the development of organizational and methodological support of subjects of internal financial auditing in public sector organizations, are relevant and most interesting for scientific study. The last decade has undergone a fundamental change in the organization of internal financial audits, associated with the implementation of international norms and standards in the legislation of the Russian Federation. In accordance with the international concept of state internal financial control, the division of internal control and internal auditing functions is carried out. In Russia, such a distinction at the legislative level was made in July 2013 by amending the Budget Code of the Russian Federation and delegating the appropriate budgetary authority to the administrators of the federal budget. The government of the Russian Federation has approved a program to improve the efficiency of public finance management for the period until 2018, which indicates the need to improve the quality of financial management in executive bodies and state (municipal) institutions. The practical implementation of this task is associated primarily with improving the quality of internal financial control and auditing.

scholarly journals Performance audit in the vision of public sector management. The case of Romania

2020 ◽  
Vol 19 (4) ◽  
Author(s):  
Aurelia Stefanescu ◽  
Cristina-Petrina Trincu-Drăgusin
Keyword(s):  
Public Sector ◽  
Public Institutions ◽  
Economic Environment ◽  
Resources Management ◽  
Research Results ◽  
Public Sector Management ◽  
The Public ◽  
Public Resources ◽  
Performance Audit ◽  
The Impact

Research Question: What is the impact of the performance audit missions on the activity of the Romanian public institutions? Motivation: Public resources' management and use, public sector entities' performance, in the context of the economic environment turbulences and of the complexity and heterogeneity of the public services demand are of interest to a wide range of interested parties. Thus, the informational valences of the performance audit represent for the public sector management, a credible and relevant information source to substantiate the decision-making process focused on performance and circumscribed to the community members. Idea: The paper includes an empirical research on the investigation of the public sector management perception regarding the impact of the performance audit missions performed by the Romanian Court of Accounts, on the public institutions activity. Data: Information regarding the performed missions and the entities subject to performance audit was collected by reviewing the Romanian Court of Accounts' portfolio of publications (available online on the institution's official website). The email addresses of the respondents were collected by consulting the official web pages of the audited entities (contact section). Tools: The research is based on the study of the public sector management’s perception regarding the performance audit missions performed by the Romanian Court of Accounts. In this regard, we developed and disseminated questionnaires to the management of public sector entities subject to performance audit within the period 2015-2019. Complementarily, in order to identify the tendencies and the respondents’ homogeneous perceptions, the descriptive analysis is completed by cluster analysis and multidimensional scaling. Data processing, clustering and the results’ analysis were performed using the SPSS statistical software. Findings: The research results show that performance auditing contributes to improving the economicity, efficiency and effectiveness in the public resources use, but its usefulness is inversely proportional to the professional experience of the respondents within the audited entity. The respondents also consider that the performance audits’ objectives are appropriate to the sensitive areas related to the activity of public institutions, and their results provide a fair image regarding the public resources' management and use. Concerning the performance audit reports, the respondents consider them objective, rigorous, credible, and the collaboration and communication of the auditors with the entity are appreciated as successful elements of the performance audit missions. Contribution: The paper adds value to the specialized literature, given that the performance audit issue in the vision of the public sector management has not been addressed in Romania, being also limited internationally. The research results are also of interest to both the professional and the socio-economic environment, concerned with the public sector entities performance.

scholarly journals DIGITAL COMPETENCIES OF STATE CIVIL SERVANTS OF THE RUSSIAN FEDERATION: CURRENT STATE AND DIRECTIONS OF DEVELOPMENT

2021 ◽  
Vol 2 (53) ◽  
pp. 187-196
Author(s):  
 I.V. Sushkova ◽  
◽  
 A.S. Garkavtseva ◽  
Keyword(s):  
Public Sector ◽  
Russian Federation ◽  
Civil Service ◽  
Digital Transformation ◽  
Civil Servants ◽  
Teaching Staff ◽  
The Public ◽  
Digital Competencies ◽  
The Russian Federation

Annotation Subject. Digital competencies of State civil servants of the Russian Federation Topic. The importance of digital competencies of civil servants of the Russian Federation in the system of public administration and the main approaches to their formation and development. Goals. Analysis of the results of the development of digital competencies in the public sector in order to form a unified approach to the methodology of teaching the basics of digitalization in the public sector. Methodology. Methods of statistical, graphical, system analysis, grouping methods, comparative analysis of statistical data, expert evaluation, as well as assessment of the regulatory framework in the field of competencies in the civil service of the Russian Federation were used in the research. Results. Based on the analysis of the results of the development of digital competencies in the public sector, it is possible to draw conclusions about the need for a high-quality study of the composition of digital transformation teams, a responsible approach to the appointment of digital transformation managers, as well as the need to develop a unified methodology for teaching the basics of digital transformation, both the teaching staff and civil servants of the Russian Federation. To solve this problem, it is proposed to form a single categorical and terminological apparatus, to define unified requirements and approaches for the appointment of those responsible for digital transformation in state bodies, as well as to develop methodological recommendations that define the main aspects of the organization of the learning process. In order to improve the quality of teaching the basics of digital transformation in the field, it is advisable to develop a course aimed at training the teaching staff. Scope of application. State authorities of the Russian Federation and the subjects of the Russian Federation. State Civil Service of the Russian Federation. Conclusions. The transition to the information society is characterized by the formation of new relationships between the individual and the government, the improvement of the quality of life, the emergence of conditions for business development, the use of innovative solutions. Today, there is a high demand for information technologies in the public sector, government agencies are focused on customer orientation, and actively implement an innovative approach. The process of mastering the digital competencies of state civil servants of the Russian Federation will allow optimizing the organizational work of state structures. Keywords: State Civil Service of the Russian Federation, competencies, digital competencies, digitalization, digital transformation, competence model.

FINANCIAL MANAGEMENT IN THE PUBLIC SECTOR

2021 ◽  
Vol 1 (1) ◽  
pp. 71-76
Author(s):  
L. V. GUSAROVA ◽  
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Russian Federation ◽  
Financial Management ◽  
The Public ◽  
Foreign Experience ◽  
The Russian Federation

The article substantiates the relevance of implementing the principles of financial management in the public sector. Based on the analysis of foreign experience, the mechanisms for monitoring and evaluating the quality of financial management of public administration bodies and chief administrators of budget funds are revealed. The expediency of introducing a risk-based methodology in the management of budget resources of the Russian Federation is revealed.

The corporate component of the public sector of the Russian economy: structure, assessment parameters, characteristics

2021 ◽  
pp. 181-191
Author(s):  
Andrey N. Khimchenko ◽  
Anastasiia M. Plaksina
Keyword(s):  
Public Sector ◽  
Russian Federation ◽  
Developed Countries ◽  
Complete Characterization ◽  
The State ◽  
Federal State ◽  
The Public ◽  
The Russian Federation ◽  
The Government ◽  
Legal Forms

The article systematizes the organizational and legal forms of legal entities of financial and non-financial corporations under the control of the state in the Russian Federation, which made it possible to outline the boundaries of the corporate component of the public sector of the economy. A system of indicators for quantitative measurement of this segment of the national economy is proposed. The most important indicators of the financial and economic activities of federal joint-stock companies (JSC) and federal state unitary enterprises (FSUE) are highlighted, data on which are presented on the website of the Federal State Statistics Service. The analysis of the dynamics of the number of federal JSCs and FSUEs in 2016-2020 was carried out, as a result of which a tendency towards a decrease in their number in Russia was revealed. An assessment of the share of profitable federal joint-stock companies and federal state unitary enterprises for each type of activity is given in comparison with this indicator on average in Russia. The dynamics of the profit received by federal JSCs and FSUEs and the share in the total volume of profits in the Russian Federation in 2018-2019 were also investigated. It was revealed that in Russia the municipal level in most information sources on the functioning of the state sector of the economy is not covered by statistical observation. It is noted that the work of the Analytical Center under the Government of the Russian Federation helps to compose the idea of ​​the activities of unitary enterprises at all three levels of government. At the same time, the available information base makes it possible to characterize the activities of only joint-stock companies of the federal level. In this regard, for a more complete characterization of the scale of the corporate component of the public sector of the economy, it is proposed to analyze the share of the largest companies with state participation (KSU) in the country’s aggregate economic indicators, information about which is provided by various rating agencies. It has been proved that in terms of capitalization of KSUs and the number of employed in them, Russia is ahead of many developed countries. This allows us to conclude that the Russian public sector is being built on the basis of a “corporate model”.

FEATURES OF THE LEGAL STATUS OF STATE INSTITUTIONS AT THE PRESENT STAGE

2015 ◽  
Vol 4 (1) ◽  
pp. 28-38
Author(s):  
Тишков ◽  
Dmitriy Tishkov
Keyword(s):  
Public Sector ◽  
Property Rights ◽  
Russian Federation ◽  
Legal Status ◽  
Public Institutions ◽  
Present Stage ◽  
State Institutions ◽  
The Public ◽  
The Russian Federation

The article deals with the legal status of state-owned public institutions in connection with the reform of the public sector in the Russian Federation. The author examines the characteristics of property rights, responsibilities and the nature of the activities carried out by public institutions.

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