The Control in the Financial and Budgetary Sphere as an Instrument of the Budget Process and Its Impact on Socio-economic Development of Territories
https://doi.org/10.25587/SVFU.2023.71.46.003
Abstract
The article briefly discusses the stages in the formation of the state (municipal) financial control in the Russian Federation, as well as the main changes made to the methodology of state (municipal) financial control in recent years in order to increase the effectiveness of its implementation. The changes made to the legislation of the Russian Federation regarding the implementation of internal state (municipal) financial control in recent years have formed the basis for the transition of the goal of control to the assessment of the socio-economic effect obtained from the use of resources. In addition, this article attempts to reveal the impact of internal state (municipal) financial control on the socio-economic development of the subject of the Russian Federation. State financial control is one of the main links of the budget system, while it’s often considered as a tool for subsequent control. At the same time, according to the author, today the main role of financial control is being transformed into a warning one. The increase in the volume of interbudgetary transfers from the federal budget in order to co-finance the expenditure obligations of the constituent entities of the Russian Federation necessitates the implementation of control measures. The example of the consolidated budget of the Republic of Sakha (Yakutia) for 2019-2022 shows the dynamics of changes in the revenue side, as well as an increase in spending on budget investments. Also, the author summarizes the main goals in the implementation of control measures by the Office of the Federal Treasury in the Republic of Sakha (Yakutia).
About the Author
A. V. Kuklin
Federal Treasury Department of the Republic of Sakha (Yakutia)
Russian Federation
Russian Federation
Kuklin Aleksei Valerievich ‒ Head of the Federal Treasury Department
Yakutsk
References
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Review
For citations:
Kuklin A.V. The Control in the Financial and Budgetary Sphere as an Instrument of the Budget Process and Its Impact on Socio-economic Development of Territories. Economy and nature management in the North. 2023;(2):27-33. (In Russ.) https://doi.org/10.25587/SVFU.2023.71.46.003
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