THE MECHANISM OF FINANCIAL CONTROL OVER THE ALLOCATION OF BUDGETARY FUNDS DEPENDING ON THE RESULTS OF SCIENTIFIC ACTIVITY OF A HIGHER EDUCATION INSTITUTION

Abstract

The article proposes a mechanism for financial control over the allocation of budget funds, depending on the results of the scientific activity of a higher education institution (HEI) and its structure, which includes: the purpose and objectives of the mechanism; objects and entities of the mechanism; the basic principles on which the mechanism is based; types of ensuring the implementation of the mechanism; impact levers and tools for implementing the mechanism; methodological approaches to the evaluation of the results of scientific activity; measures of financial control over the allocation of budgetary funds. The concept of «mechanism of financial control over the allocation of budgetary resources depending on the results of scientific activity of a higher education institution» is introduced, which proposes to understand the system of measures and methods of influence of state financial control on the activity of higher education institutions in order to increase the efficiency of spending of budgetary funds by deciding on financing. HEI based on the results of scientific research. It is stated that the main directions of ensuring the functioning of the mechanism of financial control over the allocation of budget funds, depending on the results of scientific activity of the institution of higher education are: legal, regulatory and information. The main levers of influence on the functioning of the proposed mechanism have been systematized: licensing of a specialty, which will be used for the preparation of applicants for higher education; accreditation of educational programs in specialties; state certification of HEI depending on the results of scientific activity; allocation of budgetary funds depending on the results of the state certification of the HEI. The instruments of implementation of the mechanism of financial control over the allocation of budget funds, depending on the results of the scientific activity of the HEI include: financial control; state financial audit; IT audit. The mechanism of carrying out an IT audit of the results of the scientific activity of HEI is proposed by searching for information on the results of the scientific activity of employees and comparing it with the information of the HEI, submitted in the application for state certification in the part of carrying out scientific (scientific and technical) activity.