Формирование системы оценки результативности государственного финансового контроля в Российской Федерации

Abstract

The Russian Federation has developed a "horizontal" system of state (municipal) financial control bodies (GFC), characterized by the independence of control bodies at the federal, regional and municipal levels. A special place among the GFC bodies is occupied by the Federal Treasury, which, in addition to control functions, exercises the powers of the operator of the treasury payments system, provides treasury services and treasury support, and also implements budget monitoring in the treasury payments system. The subject of the study is the activity of the GFK bodies. The results of the control measures carried out by the control bodies indicate a significant number of violations committed by the objects of control. However, it is currently not possible to objectively assess the effectiveness of the activities of a particular GFC body, and even more so to give a comparative assessment of the effectiveness of the functioning of different control bodies, due to the lack of unified approaches on this issue. In this regard, the purpose of this study is to develop approaches to assessing the effectiveness of the activities of GFC bodies. The analysis and systematization of the performance indicators used by the GFK bodies has been carried out. The concept of "GFC effectiveness" has been clarified. Special attention is paid in the article to the practice of control activities of key control bodies — the Accounts Chamber of the Russian Federation and the Federal Treasury. One of the results of the study was a proposal to change the goals of the GFC. In addition, taking into account the specified control objectives, the article proposes an author's system of indicators for evaluating the performance of the GFC as a whole, specific bodies and officials of control bodies separately, which will make it possible to assess the degree of effectiveness of the GFC bodies in our country. Also, the article proposes a new term – "treasury control", which includes the tools of treasury services and treasury support, as well as certain areas of control in the field of procurement.