Budget Accounting Research Articles

Strengthen the Practice of Accounting Management in Public Institutions

With the development of the times, the management system in public institutions is constantly improving, but in its financial management work, accounting management work has a large shortage, to a certain extent, affecting the normal development of public institutions. This paper will explain the significance of strengthening the accounting management of public institutions, and analyze the problems existing in the accounting management of public institutions in detail, including the concept of accounting management to be innovated, the foundation of accounting management is weak, the accounting budget preparation is not refined enough, and the accounting data resources are not dug deeply. The suggestions on strengthening the accounting management of public institutions are put forward, hoping to lay a solid foundation for the development of public institutions in our country.

Progress and challenges in remotely sensed terrestrial carbon fluxes

ABSTRACT Accurate evaluation of terrestrial carbon balance is essential for designing climate change mitigation policies, and capabilities of remote sensing techniques in monitoring carbon fluxes are widely recognized for their great contributions to regional and global carbon budget accounting. In this review, we synthesized satellite-based data and methodologies to estimate the main flux components of terrestrial carbon balance and their uncertainties over the past two decades. The global gross primary production (GPP) during the period 2001–2022 is 134 ± 14 PgC yr−1, and nearly half of them occurs in tropical forest regions such as South America and Africa. Less than 2% of global GPP is converted into a net carbon sink of 2.28 ± 1.12 PgC yr−1 using satellite-based atmospheric inversion during 2015–2020, and this sink is comparable to the stock change-based estimate (2.49 PgC yr−1) but twice as large as model-based estimate (1.08 ± 0.78 PgC yr−1). By decomposing satellite-derived net carbon balance into different terms including satellite-derived carbon emissions from land-use change and wildfires (3.55 PgC yr−1), we inferred that ~ 43% of global GPP would be respired through soil microbes (57.1 PgC yr−1), but which is higher than the previous bottom-up estimate (39–46 PgC yr−1). We then propose that an accurate remote sensing of terrestrial carbon balance requires to enhance representations of photosynthetic responses to rising CO2 and disturbances, develop satellite-constrained belowground carbon dynamics and separate natural fluxes from anthropogenic CO2 emissions, by integrating multi-source satellite sensors in orbit, revolutionized remote sensing capabilities with focused field campaigns in data-scarce regions.

Застосування програмного забезпечення в обліку бюджетних установ: переваги та недоліки

The article considers the application of software in the optimization of accounting processes of budget institutions. This study offers an overview of various software solutions used to automate budget accounting and financial management. The benefits of using the software are analysis, including improving the accuracy and efficiency of accounting processes, increasing transparency, and reducing the risk of errors. The article also considers the disadvantages of its use: possible problems related to data security, the cost of implementing and supporting programs. All these aspects allow you to get a complete overview of the use of software in the accounting of budget institutions, taking into account both positive and negative effects on the efficiency and quality of financial management.

Estimation of annual harvested wood products based on remote sensing and TPO survey data

ABSTRACT Accurate estimation of Timber Product Output (TPO) is important for carbon budget accounting, since wood products can act as delayed release carbon pools. However, the existing timber harvest data in the US relies on Forest Service’s TPO survey, and the survey does not happen every year. In this study, we proposed a methodological framework to produce annual TPO volume estimates for seven southeastern states (North Carolina, South Carolina, Alabama, Florida, Georgia, Mississippi, and Tennessee) of the US by integrating TPO survey data, Landsat Time Series Stacks (LTSS), and National Land Cover Database (NLCD). First, a forest disturbance product was derived based on Vegetation Change Tracker (VCT) algorithm using LTSS from 1985 to 2016. Then, by linking the predictor variables derived from the disturbance data and the TPO survey data, two regression algorithms were tested and compared, and Random Forest was selected to create TPO estimation models for different wood types. The results show that from 1986 to 2015, the region produced more than 5 × 109 m3 wood products, including 3.7 × 109 m3 softwood products and 1.6 × 109 m3 hardwood products. The derived TPO estimates had large spatial variations among the counties within each state as well as large temporal variations across the study period. The TPO data derived through this study can provide an observational basis for calculating the amount of C transferred from the standing biomass to the wood products through logging and for partitioning of harvested C among different wood product pools.

Accounting policy and its role in organizing accounting for accounting and taxation purposes for healthcare institutions

In such an important area as healthcare, more and more attention has been paid to the efficiency and effectiveness of accounting policies. Today’s healthcare industry is changing rapidly, adapting to new patient needs, updated technologies and treatments, and evolving payment models. Innovations in the accounting policies of budgetary institutions for 2024 reflect the general trend of changes in the accounting and tax areas in Russia. This article is devoted to current issues, as well as the most significant moments of changes for 2024 in the accounting policy for the purposes of accounting and tax accounting of budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical approach, systematic approach, method of analogies. As a result of the research, this article examined the features of budget accounting, accounting policies for both accounting and tax accounting purposes, and changes that occurred in budget legislation. It is concluded that the accounting policy of a budgetary institution is the product of extensive analytical work. However, despite this, it is practically difficult to take into account all the possible nuances of this policy. The research results will be of interest to a wide range of readers and practitioners in the field of accounting and tax accounting, as well as the scientific community involved in health research. Also, the results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of all modern organizations (including healthcare).

Improving Accounting for Financial Assets of Budgetary Institutions Using IFRS

International Financial Reporting Standards (IFRS) are an integral part of accounting, the application of which improves the comparability of data with those of other international enterprises in the relevant industry and helps investors make the most informed economic decisions. Research objectives: analysis of existing literature on the advantages and problems of implementing IFRS as part of the unification of the financial reporting process. Problems associated with the implementation of budget accounting and reporting of financial assets of budgetary institutions using IFRS. The main problems in the transition of budgetary institutions to IFRS are considered to be the inconsistency of IFRS with domestic accounting practice, the immaturity of the economy and financial markets, the lack of IFRS specialists and constant changes in standards. Entities of public interest and large businesses have the right to apply changes made to IFRS before their publication, in the manner established by the Cabinet of Ministers of the Kyrgyz Republic, with subsequent disclosure in the notes to the financial statements.

ОСОБЕННОСТИ УЧЕТА ЗАПАСОВ В БЮДЖЕТНЫХ ОРГАНИЗАЦИЯХ ДОНЕЦКОЙ НАРОДНОЙ РЕСПУБЛИКИ: ПРОБЛЕМНЫЕ АСПЕКТЫ

The article is devoted to topical issues of the theory and practice of inventory accounting in organizations of the budgetary sphere of the Donetsk People’s Republic in order to identify problematic aspects related to changes in regulatory support and identify measures for improvement. The object of the study is material stocks and certain areas of their reflection in the budget accounting system. The subject of the study is a set of theoretical and practical issues of inventory accounting in budget organizations.

ИНСТРУМЕНТАРИЙ БУХГАЛТЕРСКОГО УЧЕТА В ЦИФРОВОЙ ЭКОНОМИКЕ И ЕГО ГАРМОНИЗАЦИЯ

The paper examines the issues of using accounting tools necessary to systematize information on the performance of economic entities of various groups: commercial organizations of the real sector; non-profit organizations of the real and public sectors; organizations of the budgetary sphere; taking into account the possibility of its harmonization in order to bring together the methodology of national accounting for external and internal control of the reliability of information. The characteristics of the main accounting tools are given, taking into account the content of the requirements of modern legal regulation. The methodological basis of the work was general scientific principles and research methods: analysis and synthesis, logical linking, systematization. The author’s position on the issue of harmonization of accounting tools for economic entities of various groups in relation to accounts and accounting registers is presented. The proposed structure of the accounting account is based on the structure of the budget accounting account, since its structure is more suitable for detailing information that can be used for management purposes, which is especially important in modern conditions. Accounting registers can be harmonized based on those used in the public sector. Transaction journals group information in a chronological and systematic manner based on the source document, indicating its number and date, which is preferable from the point of view of internal control. For commercial organizations, they can also be generated in an accounting program. The need to harmonize accounting tools is due to the fact that federal standards for the commercial sector and the public sector implement the same principles of accounting and reporting. Conceptual approaches to accounting are disclosed in the Law «On Accounting», establishing the same accounting rules for the same objects of accounting supervision. The proposed author’s approach to the harmonization of accounting tools for various groups of economic entities, and its use to reflect information about accounting objects, can be implemented in the process of improving legal regulation in order to control the activities of commercial organizations, especially those that receive funding from state budget. The main results obtained by the author make it possible to standardize information processing algorithms in the digital environment.

Implementation of Responsibility Accounting with Budget as a Cost Control Tool at PT. Varia Usaha Fabrikasi

This study explores the application of responsibility accounting with budgets as a cost control tool at PT. Varia Usaha Fabrikasi. As a labor service provider company, PT. Varia Usaha Fabrikasi has a strategic role in supporting Indonesia's economic growth. By describing conditions before and after the Covid-19 pandemic, this study identifies economic growth opportunities and company demands to take advantage of the technological era 4.0. The literature review presents the concept of responsibility accounting, characteristics, requirements, and the role of budget as a cost control tool. A conceptual framework was conceived as a theoretical foundation for the study. Previous research noted that the implementation of budget accounting accountability at PT. HearLIFE Indonesia still needs improvement. The research method used is qualitative with a case study approach at PT. Varia Usaha Fabrikasi. Data is obtained from interviews, observations and analysis of company documents. The results of data analysis show that PT. Varia Usaha Fabrikasi has met the requirements of liability accounting, including a clear organizational structure, cost segregation, classification of account codes, and cost reporting systems. The budgeting process at PT. Varia Usaha Fabrikasi involves the participation of each department, and its implementation includes effective monitoring and control. Analysis of cost variance in 2020-2022 shows both favorable and unfavorable results, gives a comprehensive picture of budget realization. This research contributes to the understanding of responsibility accounting practices and the application of budgets as a cost control tool in the context of labor service provider companies. These findings are expected to provide insight into similar companies and researchers in the field of management accounting.

Exploring budgetary accounting practices on the Jaton (Javanese Tondano) eid celebration tradition in Gorontalo

This research aims to reveal the budgeting accounting practices of the Jaton Community in Gorontalo, especially in Reksonegoro village during the Eid Ketupat celebration. Ethnomethodology is used by researchers as a research method to explore and study how humans perceive and carry out daily activities in social reality. The results of the research concluded that the Jaton Family's budgeting accounting practices during Eid Ketupat celebrations were carried out in three ways: (1) estimating the budget based on previous year's expenditure, (2) estimating the budget based on the frequency of the number of guests, and (3) estimating the budget based on nominal savings. In optimizing the budget, it is revealed that there is a role for household accounting in it. Matombol-tombolan (mutual cooperation) household accounting practices are reflected in (a) the mutual cooperation attitude between husband and wife in combining income, (b) the mutual cooperation attitude between family members in preparing the ketupat tradition so that it can be carried out efficiently and effectively, and (c) the attitude of mutual cooperation between neighbors of the Jaton community to cover each other's shortcomings during the ketupat tradition. The values that underlie accounting practices carried out in the Ketupat celebration tradition are: Amanah (Trustworthy), Maslahah, Adil (Fair) and Loyal; which can be shortened into a word namely; AMAL (Charity).

Application of Hadoop cloud platform based on soft computing in financial accounting budget control

Application of Hadoop cloud platform based on soft computing in financial accounting budget control

Water Balance Trends along Climatic Variations in the Mediterranean Basin over the Past Decades

The heterogeneous ecosystems in the Mediterranean Basin (MB) are becoming sensitive to water stress. To investigate the climatic stress, a water budget study was conducted over the basin using TerraClimate simulations for a long temporal range (1990–2020). According to the budget accounting, forested regions received the highest precipitation (P) on average compared to other land use types (annual mean ≈633 mm yr−1), and even then, they were in a water deficit state (−0.42 mm yr−1). Tree plantations in North Africa (Libya and Morocco) were also in a water deficit state; however, their average P was very low (≈12 mm yr−1) compared to that of northern parts of the MB, and the average Actual Evapotranspiration (AET) was ≈15 mm yr−1. Also, the water balance in other land use systems (rain-fed, irrigated croplands, and rangelands) was either negative or near zero. As a whole, the basin’s average annual P was ≈538 mm yr−1, the annual average AET was ≈415 mm yr−1, and the runoff (Q) was equivalent to 123 mm yr−1, which shows a strong influence of ET over the region. Since runoff was negligible in most dry areas, the AET’s large contribution was notable in the North African base of the Atlas Mountains including the Nile delta region. This indicates that precipitation and evaporation are the principal mechanisms of the water balance in the MB. The result shows strong climate variability over Southern Europe, Turkey, and the western Balkans in the recent years, affecting the AET and making their land use systems more vulnerable to water stress. This benchmark study signifies the consistent need for water storage in the Mediterranean vegetation systems of the basin. It also indicates two distinct climate clusters for water balance modeling.

Методика проведения ревизионных процедур документации на движимое и недвижимое имущество в казенных учреждениях

The article has developed a methodology for checking documentation for movable and immovable property in state institutions, through a step-by-step study of accounting and accounting documents reflecting reliable information about the financial and economic activities of state institutions, which allows to exert a fiscal role on the reporting indicators of regulatory authorities.
 Keywords: movable and immovable property, reliability of budget accounting data, audit procedure, financial and economic activity, documentation, sequence of methodological procedures

Трансформация учета и отчетности государственных финансов цифровой среды нацпроекта «Цифровая экономика»

The article presents the current aspects of the implementation and implementation of the transformations identified by the national project Digital Economy, forms a systemic view of institutional support and regulatory policy including those that affect current changes in the accounting and reporting of budgetary institutions in the digital environment of public administration. There have been evaluated the factors of functional and institutional transformations of the state regulatory support for the implementation of the national program Digital Economy of the Russian Federation; considered the theoretical and categorical apparatus of the digital environment, fundamental approaches and features related to the introduction of digital platforms and ecosystems for accounting and control of public finances of budgetary institutions; proposed the concept of a graphical model for the development of technological sovereignty in the digital environment of public administration, highlighting the key elements, subsystems and external zones of influence using the example of national project Digital Economy. There are shown the results of analysis of budget cuts for the implementation of national projects of the Russian Federation, made the forecast for the prospects and features of budget accounting, and offered the author’s concept of an abstract model for the development of technological sovereignty in the digital environment of public administration. The presented results are proved to fully reveal the topic of scientific research in transformation of accounting and reporting the public finances in the digital environment of the national project Digital Economy. Conclusions are drawn about the need to create and apply by institutions a unified accounting methodology, electronic document management and centralization of accounting, which will contribute to the orderliness of financial data and optimization of accounting processes.

Special knowledge of an expert economist in the field of budget security of Russia

Subject. This article explores the role of the public sector in the Russian economy and the problem of improving the quality of forensic economical examination. Objectives. The article aims to identify and systematize the differences between accounting and reporting of enterprises in the commercial and public sectors of the economy, as well as study statistics on economic crimes in the public sector. Methods. For the study, I used analysis, synthesis, and comparison. Results. The article presents a systematization of the features of budget accounting and describes the characteristic features of unlawful acts in the budgetary sphere. Conclusions. The results of the study can contribute to the competent compilation of the research part of the expert opinion and the obtaining of reasonable conclusions, which will optimize the judicial process as a whole.

A study on the discretionary acts of local government and local government heads: focusing on accounting irregularity

ABSTRACT This study examines the relationship between allowances for bad debts in connection with tax and budget accounting irregularity. In particular, we tried to verify the relationship between the provision of distorted financial accounting information and the occurrence of budget accounting misconduct in pursuit of political benefits by theoretical discussion and empirical analysis. We collected the panel datasets for the period 2008 to 2012 from local governments in South Korea. The logistic regression confirmed the tendency in local governments of avoiding the detection of budget-related irregularity through the act of setting the allowance ratio for bad debts for tax. This can be highlighted as a problem, in that there is a discretionary portion in setting the ratio of the allowance for bad debts for tax and a lack of control of the distortion between the information on the budget accounting irregularity and the information in the financial accounting settlement.

Совершенствование инструментария казначейского контроля в целях повышения эффективности бюджетных расходов

The article is devoted to the issues related to the need to improve the efficiency of budget funds. The author proposes to supplement the "classical" criteria of budget funds usage efficiency with the criterion of legality. The study summarizes and analyzes the results of control activities of the Accounts Chamber of the Russian Federation and the Federal Treasury. In view of the significant number of violations detected by the state financial control bodies, the author concludes that it is necessary to improve the treasury control tools, such as treasury service, treasury support, budget monitoring and preliminary control in the field of procurement. The author also considers approaches to improving the operational efficiency of the use of budgetary funds. The empirical basis of the study are the results of the federal budget execution for the past five years, as well as indicators of the federal budget receivables. Special attention is paid to the prospects for the development of centralized budget accounting.

Инструментальные методы и их применение во внутреннем финансовом контроле и аудите бюджетного учёта и отчётности

Budgetary sphere is subject to the risks of budget accounting and reporting violations, which managers and accountants face. To reduce risks and confirm accuracy of accounting and reporting, modern control and audit tools are used at the level of departments and institutions. Internal control and audit in recent years are constantly being reformed and transformed on the basis of goals and objectives. Federal standards are used to regulate internal financial audit, and normative base for internal financial control is far from being perfect and is not very clear in practice. In this regard, there are many discrepancies, interpretations and understanding of organization of these types of control in institutions. The purpose of the study is to compare internal financial control and audit in the public sphere, substantiate the unity and opposite of the control purpose and describe verification methodology and the tools. The research methodology is based on application of monographic research methods, discussion, analysis of normative base, economic substantiation of the provisions of departmental regulations in the field of control and audit, comparative assessment of internal financial control and audit. As a result, comparative assessment of internal financial control and audit is given, and the relationship between internal financial control and audit is demonstrated. This relationship can be traced through the purpose of these types of control. The importance of methods, ways and techniques of control and audit as components of the tools of the controller and auditor is substantiated. It is shown which methods are used in practice by internal auditors, and which are used by internal controllers, and what methodological and instrumental relationship is between them.

FEATURES OF TACTICS OF CONDUCTING INVESTIGATIVE (INVESTIGATIVE) ACTIONS IN THE INVESTIGATION OF CRIMINAL OFFENSES IN THE BUDGET SPHERE

The article is sanctified to research of tactical features of realization of inquisitional (of criminal investigation) actions at investigation of criminal offences in the field of budgetary. Considering the peculiarities of criminal offenses of this category and the general circumstances of the subject of evidence in such criminal proceedings, the typical inquisitional (of criminal investigation)actions include: search, inspection, interrogation, appointment and examination. Emphasis is placed on the fact that the peculiarity of criminal offenses in the budget sphere is that the actions of criminals to prepare, commit and conceal a criminal offense are primarily documented, so the immediate investigative (search) action is a search to identify and seize various documents containing traces of illegal use of budget funds. Such documents include: planning documents, which determine the grounds for granting, volume, distribution and purpose of budget funds; documents identifying the official position and competence of the relevant official; documents determining the organizational and legal status and sources of funding of the enterprise, institution, organization on which the criminal offense was committed; accounting and financial reporting documents; documents certifying the conclusion of certain agreements and becoming the basis for payment; Treasury, bank documents. It is noted that inspection of documents in criminal proceedings on criminal offenses in the budgetary sphere allows defining: the persons who participated in drawing up of documents and direct implementation of illegal use of budgetary funds; the content and nature of the illegal actions in the field of distribution of budget funds; a list of documents through which it is possible to verify the actual content of certain financial or credit transactions; list of documents subject to temporary seizure; examinations to be appointed and conducted; officials or business entities that need to be searched. It is indicated that the effectiveness of the interrogation in the investigation of criminal offenses in the budget sphere will depend on the professional training of the detective, on his training in the field of budget accounting and budget legislation. Furthermore, it is determined that significant assistance to the investigation can be provided by specialistsauditors (accountants, auditors) who are able to explain the issues within their professional competence and which, if necessary, should be involved in the interrogation or consult with them before the investigation. Key words: inquisitional (of criminal investigation), tactics, investigative (search) actions, search, examination, interrogation, criminal offense, misuse of budget funds.

Forest expansion dominates China’s land carbon sink since 1980

Carbon budget accounting relies heavily on Food and Agriculture Organization land-use data reported by governments. Here we develop a new land-use and cover-change database for China, finding that differing historical survey methods biased China’s reported data causing large errors in Food and Agriculture Organization databases. Land ecosystem model simulations driven with the new data reveal a strong carbon sink of 8.9 ± 0.8 Pg carbon from 1980 to 2019 in China, which was not captured in Food and Agriculture Organization data-based estimations due to biased land-use and cover-change signals. The land-use and cover-change in China, characterized by a rapid forest expansion from 1980 to 2019, contributed to nearly 44% of the national terrestrial carbon sink. In contrast, climate changes (22.3%), increasing nitrogen deposition (12.9%), and rising carbon dioxide (8.1%) are less important contributors. This indicates that previous studies have greatly underestimated the impact of land-use and cover-change on the terrestrial carbon balance of China. This study underlines the importance of reliable land-use and cover-change databases in global carbon budget accounting.