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.
Objective: The article suggests a comprehensive (standardized) approach to the audit of national projects which are tools for countries to achieve the UN Sustainable Development Goals. The study aims at developing the main directions of the audit of national projects carried out by the control and accounting authorities of the Russian Federation. Methods: The study considers Russian and foreign project audit methods used in corporate and public sectors of the economy. Results: The authors conclude that it is expedient to establish not only the task of assessing the efficiency and effectiveness of the use of budgetary funds but also the task of analyzing the achievement of the UN SDGs and national development goals as the main objectives of the state audit of national projects. Suggestions: To solve these tasks, the following audit methods should be used: 1) the project audit that should embrace all stages of the project life cycle; 2) the audit of national project indicators to measure the effectiveness and evaluate the impact of various results of the national project implementation, including using the project maturity model.
The effective use of state property is one of the topical issues of economic policy affecting the interests of all segments of society. The need to comply with the principle of the effective use of budgetary funds is enshrined in Article 34 of the Budget Code of the Russian Federation. However, while studying the existing system of financial management in Russian practice, it was revealed that the current methodological approaches do not fully solve the tasks enshrined in the budget legislation. This is primarily due to the lack of proper accounting and analytical and methodological support for the relevant management procedures. Thus, the Federal State Information and Analytical System of the Federal Property Management Agency “Unified System of State Property Management” was used as the information base. However, this information system has some significant shortcomings, such as (1) the lack of a single regulatory act on the register at all levels of government; (2) the duplicated information about the property; and (3) there are no indicators and criteria in the register that would reflect effective property use, etc. Secondly, the approaches used to assess effective state property use are based on industry standards (health, education, etc.) in relation to the property and specific equipment necessary for the provision of public services. In this regard, the purpose of this study is to improve the concept and methodology for analyzing effective state (municipal) property use. The main areas for improving the methodology are (1) to develop a unified register of state property as the main source of accounting and analytical information; (2) to assess the property which state bodies and state institutions need to perform their functions and powers in full and of appropriate quality; and (3) to develop unified approaches for assessing the effective state (municipal) property use. As a result, the authors developed proposals introducing a unified register of the state (municipal) property, which includes indicators characterizing the physical state, recognition in accounting, and forms of the property disposal and use, which can be the basis for information and analytical support for assessing the effective state (municipal) property use at all levels. The study represents a system of indicators for assessing the effective state (municipal) property use, which consists of (1) indicators of the property disposal and use that make up the state treasury and (2) indicators of the property disposal and use of economic entities in the public sector. The results of the study are confirmed by empirical studies using the example of public institutions in the field of higher education and executive authorities.
This article analyzes methodological approaches to the construction of internal control systems, evaluates the role of individual components and forms recommendations for improving the efficiency of the functioning of internal control subjects, both universal and those that find practical application in the activities of state institutions, whose organizational mechanisms need significant transformation, which is based on an effective internal control system that allows not only to quickly identify violations and shortcomings, but also to apply timely measures aimed at minimizing their negative consequences.
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