Recommended link to article:
TATYANA V. BLINOVAа
аAccounts Chamber of the Russian Federation
DOI: 10.22394/2070-8378-2020-22-1-79-81
Abstract:
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.
Keywords:
national goals, national projects, audit, financial control, Accounts Chamber of the Russian Federation
Received:
February 20, 2020
References:
Amiantov A.A. Rossiiskiy parlamentarizm: politiko-pravovoi aspekt [Russian parliamentarism: political and legal aspect]. Monograph. M.: Yurlitinform, 2018. 291 p. In Russian
Kachkova O.E., Demina I.D., Vakhrushina M.A. et al. Sovremennaya kontseptsiya bukhgalterskogo ucheta i vnutrennego kontrolya v gosudarstvennykh (munitsipal’nykh) uchrezhdeniyakh [The modern concept of accounting and internal control in state (municipal) institutions]. Monograph. M.: KnoRus, 2018. 256 p. In Russian
Shklyaruk M. Expert opinion. In: Byulleten’ Schotnoi palaty RF. Gosupravlenie. 2020. № 1(266). P. 44–45. In Russian
Voprosy soverschenstvovaniya sistemy gosudarstvennogo upravleniya v sovremennoi Rossii [Issues of improving the public administration system in modern Russia]: International collection of scientific articles / RANEPA, IPACS / Ed. by L.V. Fotina. M.: MAKS Press, 2017. 464 p. In Russian
Articles in Open Access mode are published under the Creative Commons Attribution 4.0 International (CC BY) license.
