The basics of building smart controlling in public institutions for the purposes of making informed management decisions in the field of public finance

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The article discusses the issues of the construction and application of smart controlling in public institutions. The relevance of the research topic is determined by the active implementation of controlling in the public administration sector, the development and implementation of electronic SMART control (controlling) for management decision-making in accordance with the implementation of the Departmental Project of the Ministry of Finance of the Russian Federation "Electronic SMART control (controlling) and accounting of public finances for management decisions"5, 6. Along with the generalization and systematization of the best practices of using smart controlling in the commercial sector, taking into account the specifics of public finance management, the article determines that smart controlling should be digital and suggests a methodology for evaluating the effectiveness of using an automated controlling system and an algorithm for calculating such an assessment. In addition, it takes into account the fact that controlling should be permeated with the ideology of risk minimization, for which the article offers a risk map for public institutions, depending on the nature of their occurrence. At the same time, smart controlling should be proactive, which is achieved through the use of artificial intelligence technologies, the level of which in the field of public administration in general and public finance management in particular remains extremely low.