ОБЗОР ПРАКТИКИ ОСУЩЕСТВЛЕНИЯ ВНУТРЕННЕГО ГОСУДАРСТВЕННОГО ФИНАНСОВОГО КОНТРОЛЯ ФЕДЕРАЛЬНЫМ КАЗНАЧЕЙСТВОМ И МЕТОДИКА ОЦЕНКИ ЕГО РЕЗУЛЬТАТИВНОСТИ

Abstract

The article reveals the fundamental issues of the implementation by the Federal Treasury of control measures in the financial and budgetary sphere. The procedural aspect of the stages of the control activities of the Treasury of Russia is determined. An analysis of control measures for 2018-2020 was carried out. The main problems of the implementation of internal state financial control (hereinafter — the internal GFC) for the specified period are identified. The necessity and ways to increase the effectiveness of the Federal Treasury as an internal GFC body are determined. The need for the development of analytical support that regulates the assessment of the effectiveness of control activities is substantiated. It has been established that the unfavorable epidemiological situation has affected the reduction in the number of control measures, including field ones, which affects both the reduction of control objects and the development of digitalization of budgetary powers. The category of evaluation of the effectiveness of control activities is disclosed as a comprehensive dynamic analytical process for monitoring control activities in order to result in information about the current state and procedures for the functioning of the internal GFC system. A methodology for assessing the effectiveness of control activities is proposed, according to which the analytical support for assessing the effectiveness of the control activities of the Treasury of Russia are indicators that can be used to assess the state of planning, conducting, formalizing and implementing the results of control activities, considering complaints against control bodies and preparation of annual reports on control activities. The ways of further development of the internal GFC are substantiated, including the problematic aspects of analytical support and strengthening its role in the management of public finances.