Analysis of the effectiveness of state financial control over the implementation of state programs

2020 ◽  
pp. 29-38
Author(s):  
Tatiana Baklanova ◽  
Elena Fedchenko
Keyword(s):  
Federal Budget ◽  
Control Measures ◽  
Financial Control ◽  
Budget Planning ◽  
Integral Element ◽  
Target Management ◽  
Building Program ◽  
State Programs ◽  
Do So

The article deals with the analysis of State programs, which are of fundamental importance for building program-target management, and are the basis for a program approach to Federal budget planning. State financial control over the implementation of state programs, being an integral element of the management process, has a certain methodology, which is a set of ways to conduct control measures, during which their effectiveness is determined. The state’s ability to improve the mechanisms of state financial control is primarily determined by the General economic situation and the challenges facing the economy. Of course, building strategic priorities is possible only when there are appropriate resources to do so, allowing not just to solve short-term problems, but to conduct a deliberate long-term policy aimed at overcoming the country’s risks and development constraints.

Features of support of agriculture (the case of the Tyumen Region)

2020 ◽  
Vol 6 (1) ◽  
pp. 24-48
Author(s):  
Aleksandra G. Balakhnina ◽  
Gulnara F. Romashkina
Keyword(s):  
Rural Areas ◽  
Small Businesses ◽  
Federal Budget ◽  
Cost Effective ◽  
Legal Framework ◽  
State Support ◽  
Budget Planning ◽  
Social Forms ◽  
Regional Budget ◽  
State Programs

This article systematizes the legal framework, forms, and volumes of support for agriculture from the federal budget of Russia and the regional budget (on the example of the Tyumen Region). The authors have performed a detailed analysis of the directions of such support for 2016-2019. The historical, economic and social features of the relationship between the state and agriculture are shown. State support for agriculture is objectively necessary, and competent budget planning makes it possible to develop. However, the dominance of direct forms of spending support does not stimulate cost-effective and innovative activities, which in the future can bring the industry to a competitive level. There is very little and irregular support for social forms, the development of farming and other forms of private farming in rural areas. The authors conclude that the policy of state support is sufficiently provided by legislative acts, resolutions and state programs. Many programs are updated, and new versions are adopted even before the previous ones expire. Such strong volatility hurts strategic projects and agricultural initiatives. Less expensive forms of activity-mediation and trade turn profitable. Living conditions in the villages significantly stay behind in quality and opportunities, which leads to the human capital leaving rural areas. The authors propose to pay more attention to the development of indirect forms of support, to stimulate economic activity and small businesses.

The Main Characteristics of the Regional Budget Planning on the Example of Yamal-Nenets Autonomous District

2019 ◽  
Vol 7 (6) ◽  
pp. 49-52
Author(s):  
A. Sherstobitova ◽  
Evgeniya Posnihina
Keyword(s):  
Russian Federation ◽  
Federal Budget ◽  
Political Factors ◽  
Budget Planning ◽  
Legal Literature ◽  
Regional Budget ◽  
Social And Economic Development ◽  
The Subject ◽  
The Russian Federation

If the order of drawing up the draft Federal budget is defined by the Budget code of the Russian Federation, the order of drawing up the draft budget of the subject of the Federation and the draft budget of the municipality, along with the bases of drawing up draft budgets defined by the Budget code of the Russian Federation, is also determined by the laws of the subjects of the Federation and municipal legal acts of the representative body of the municipality. In the legal literature, this approach is recognized as justified, as at each level of the budget system there is specificity in the development of budget indicators. In addition, it is impossible to apply a unified approach to the detailed organization of the drafting of regional and local budgets, since the timing and content of the procedures for drafting budgets in the constituent entities of the Federation and municipalities depend on a whole range of socio-economic and political factors. In view of the above, the development of regional and local budgets should be governed by the rules of budgetary procedure adopted at the appropriate levels of the budgetary system. Drafting of regional and local budgets and budget acts is traditionally the responsibility of the Executive bodies. Accordingly, the draft budget of the subject of the Federation shall be drawn up in accordance with the procedure established by the Supreme Executive body of the state power of the subject of the Russian Federation (article 169 of the BC) [1]. Budgeting at any level by virtue of part 2 of art. 172 the BC of the Russian Federation is based on: the Budget address of the President of the Russian Federation; the forecast of social and economic development of the relevant territory; the main directions of budget and tax policy; the budget forecast for the long term; state (municipal) programs.

STRATEGIC AUDIT AS A TOOL FOR THE RUSSIAN ECONOMY'S DEVELOPMENT IN MODERN CONDITIONS

2021 ◽  
Vol 1 (6) ◽  
pp. 116-123
Author(s):  
A. N. VYVOLOKINA ◽  
◽  
Yu. A. SAZHINA ◽  
L. V. GUSAROVA ◽  
◽  
...  
Keyword(s):  
Regional Development ◽  
Russian Federation ◽  
Stages Of Development ◽  
Budget Planning ◽  
Foreign Experience ◽  
Full Implementation ◽  
The Russian Federation ◽  
State Programs

The article highlights the stages of development of strategic audit in the Russian Federation. The practice of applying strategic audit by the Accounting Chamber of the Russian Federation, foreign experience is presented. The transformation of strategic audit is considered and the necessity of its full implementation in the activities of control and accounting bodies related to the development of long-term budget planning and the implementation of state programs and national goals is analyzed. The article presents the prospects of strategic audit related to the mission of the Audit Chamber of the Russian Federation and regional development. Current methodological additions are proposed.

scholarly journals Improving the activities of the audit commission in the state audit system in the Republic of Kazakhstan

2021 ◽  
pp. 141-148
Author(s):  
M. A. Zholayeva ◽  
G. D. Amanova ◽  
B. Zh. Akimova ◽  
LI Tchon Ku
Keyword(s):  
The State ◽  
Control Measures ◽  
Financial Control ◽  
Audit System ◽  
Maximum Benefit ◽  
Audit Commission ◽  
State Audit ◽  
The Republic ◽  
Effective Use

This article analyzes the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of funds allocated from the republican budget. The organization of the effective activity of the Audit Commission, first of all, depends on the correct formation of long-term goals, as well as strategic priorities. The introduction of long-term planning is associated with the desire of the Audit Commission to fulfill its mission with the maximum benefit for the state and publicity. Long-term planning is aimed at ensuring the further development of governmental audit and financial control in accordance with the Law of the Republic of Kazakhstan “On State Audit and Financial Control”, as well as new concepts of budgetary policy. State audit in the Republic of Kazakhstan. With the gradual integration into the world community, there is a growing need to increase the competitiveness of government agencies. To protect regional interests, it is necessary to effectively manage local budgets, strengthen financial and executive discipline. Increasing the accountability of the state apparatus to the public for decisions made in the budgetary sphere will lead to the transformation of state financial control into an institution of state audit, which will make it possible to assess the existing economic mechanisms and promptly develop recommendations for the effective use of state financial control.

BUDGET FINANCING OF STATE PROGRAMS OF SOCIAL AND ECONOMIC DEVELOPMENT

2020 ◽  
Vol 2 (4) ◽  
pp. 4-11
Author(s):  
D. V. BIRYUKOV ◽  
Keyword(s):  
Economic Development ◽  
Public Administration ◽  
Federal Budget ◽  
Financial Resources ◽  
Social Programs ◽  
Budget Planning ◽  
Budget Support ◽  
Social And Economic Development ◽  
Domestic Practice ◽  
State Programs

The article is devoted to the study of the problem of budget support for the implementation of state eco-nomic and social programs. The relevance of the development of budget financing is determined. The analysis of the volume, dynamics and structure of financial resources of the state in recent years is carried out. The course and results of implementation of the program method of public administration, budget planning and execution are considered. The process of financing state programs with Federal budget funds is studied. Based on the analysis carried out in the article, the problems of applying the program principle and method in the domestic practice of budget financing of state programs are determined.

CONTROL AND ANALYTICAL SUPPORT OF THE EFFICIENCY OF THE USE OF STATE PROPERTY

2021 ◽  
Vol 2 (5) ◽  
pp. 69-73
Author(s):  
A. N. VYVOLOKINA ◽  
Keyword(s):  
The State ◽  
Control Measures ◽  
Financial Control ◽  
Criteria And Indicators ◽  
State Programs

The article is devoted to the possibilities of improving the state financial control over the use of state property. The reports on the implementation of control measures were studied to identify violations and identify problems in the management of federal and regional property that affect the implementation of state programs. A variant of analytical support based on the assessment of the effectiveness of the use of federal and other resources, as well as criteria and indicators for such an assessment, has been developed. As a control com-ponent of the software, the types of control that are characterized by certain methods and criteria for evaluating effectiveness are proposed.

Application of the risk-based approach as a way to improve external state financial control over the realization of government programs

2021 ◽  
pp. 36-46
Author(s):  
Natalya Viktorovna Savina ◽  
Angelina Nikolaevna Vyvolokina
Keyword(s):  
Point Of View ◽  
Control Measures ◽  
Financial Control ◽  
Government Programs ◽  
State Audit ◽  
Control Procedures ◽  
State Programs ◽  
And Control ◽  
The Impact ◽  
Transformation Processes

The article examines the impact of the risk-oriented approach on the transformation processes of methodological support of control and expert-analytical measures implemented in relation to individual elements of the implemented state programs, which determines the importance of state programs as an object of state audit and control and the need to improve the effectiveness of control processes. It is proposed to use a risk-based approach when planning control measures by subjects of external state financial control in relation to individual subprograms and the main activities of implemented state programs. The paper reveals the essence of the risk-based approach and suggests the use of a roadmap for its implementation as an important element of the methodological tools. The application of a risk-based approach to the structural components of state programs is considered from the point of view of the concentration of control procedures on particularly significant and high-risk elements.

Effect of Financial Control Mechanisms on Performance of Income Generating Units in Selected Public Universities in Kenya

2019 ◽  
Vol 3 (V) ◽  
pp. 286-304
Author(s):  
Shadrack Musunkui Towett ◽  
Isaac Naibei ◽  
Williter Rop
Keyword(s):  
Risk Management ◽  
Internal Control ◽  
Public Universities ◽  
Management Strategies ◽  
Internal Audit ◽  
Simple Random Sampling ◽  
Target Population ◽  
Control Measures ◽  
Financial Control ◽  
Control Mechanisms

In an attempt to bridge the gap between the budgetary allocations and actual expenditures most universities have started income generating units with the aim of boosting their operational expenses. Whereas there is the potential of the use of Income Generating Units (IGUs) to generate additional funds, most universities still experience challenges in full implementation and realization of the revenue goal. This study therefore sought to determine the financial control mechanisms affecting performance of income generating units among selected public universities. The study sought to determine the effect of internal controls, credit policies, financial risk management and internal audit on performance of income generating units in selected universities. Targeted population was all the 290 employees in the IGU departments of selected public universities. The respondents were sampled using simple random sampling so as to enable equal representation of the target population without any biasness. Data collection was done using the questionnaire to ensure sufficient data was collected from the respondents. Descriptive statistics assisted in the determination of respondent’s views and opinions on every variable. Qualitative data was analysed using content analysis into meaningful, precise and comprehensive statements and presented in quotations. Data analysis was done using SPSS version 21 and data presented in form of figures and tables. The study ensured that all ethical considerations were considered by the study. The findings were that most employed Income Generating Units in Public Universities were Collection of rental fees, Evening and executive programs and Trainings of both short and long courses while the least was established to be Sales of memorabilia and books. All the financial control mechanism investigated namely internal audit, internal control measures, risk management strategies and credit policies had large extents of adoption in the selected universities. The results of the regression analysis showed that the financial control mechanisms investigated had a significant positive relationship on performance of the IGUs. Specifically, 47% of the variation of the performance of IGUs was established to be explained by the studied factors. The study concluded that the performance of the IGUs among the selected public universities was largely accounted for by the implemented financial control measures. Therefore effective financial control mechanisms is concluded to lead to better IGU performance whereas shortcomings in the financial control mechanisms is concluded to lead to diminished returns in the IGUs. The study recommended that the management in charge of the IGU department in the public universities to prioritize the formulation, implementation and monitoring of financial control mechanisms in the IGUs. To facilitate effective financial controls, the study recommended that the management especially those in the audit section to conduct regular checks and inspections on the IGUs. Additionally, frequent reforms were recommended to address the shortcomings experienced in integrating financial control measures in IGUs.

Sign in / Sign up

Export Citation Format

Share Document