Internal Control of Efficiency of Use of Budgetary Funds

Abstract

One of the main directions of increasing the efficiency of the agro-industrial complex is the organization of a rational state policy on management, control and support of this industry. The issues related to the organization of state support are the main in solving the problems of increasing the efficiency of agricultural production and increasing the competitiveness of domestic products. Absence of scientifically grounded recommendations on the organization of the account and control of the state subsidies has caused necessity of development of algorithm of the internal control of budgetary funds. The aim of the article is justification of theoretical provisions and development of practical recommendations aimed at development of internal control of targeted use of budgetary funds in organizations. The objectives of the research: to determine the main directions of financing of organizations; to model the structure and determine methodological and analytical procedures of internal control of budgetary funds to ensure their targeted and effective use in organizations. In the article, such methods as analysis of scientific and theoretical sources, system approach, method of comparative analysis, generalization were used. The results presented in the article allow providing the necessary control and analytical information to the system of efficiency management of state subsidies use; revealing in due time the facts of non-target and ineffective use of budgetary funds in organizations.