Budget Organizations Research Articles

Internal audit in budget organizations: theoretical aspect

Internal audit in budget organizations: theoretical aspect

ESTIMATION OF ENVIRONMENTAL COSTS AS A MECHANISM FOR ENSURING ECONOMIC SECURITY (ON THE EXAMPLE OF THE NUCLEAR INDUSTRY)

In this article the economic security of an enterprise is regarded as a tool of the economic security at the macro level. At the present stage, in the era of globalization of all the life processes, there have been value changes in the society, which are caused by an increase in the volume and pace of information exchange. The industrialization and scientific and technological progress are priority directions which significantly contribute to the effective innovative development of economic sectors of the state. However, scientific and technological progress, in addition to a positive impact on human development, has led to certain negative consequences associated with environmental pollution, the restoration of which requires additional environmental costs. One of the ways to ensure the economic security of enterprises is to prepare financial statements which provide substantiation of items of income and expenses. This specification provides an opportunity to track cash flows and prevent potential fraud in terms of theft or misuse of funds. This problem is especially relevant for budgetary or state organizations, whose activities are directly related to the interaction with the environment, since the part of the work of such organizations is carried out within the framework of federal target programs or national projects funded by the federal budget. However, the financial statements have certain imperfections in terms of reflecting the environmental costs incurred by the organization. Namely, entities do not always reflect such costs in their financial statements or in the notes thereto. Such inaccuracies lead to distortion of data in financial statements and create a potential threat to economic security at the micro level, and if the problem is common among most of the organizations, it can cause a potential threat to the national security. Model. The article explores the best ways to reflect environmental costs. Findings. Based on the analysis of modern methods of reflecting environmental costs in financial statements, a classification of the environmental costs has been compiled, the application of which will ensure the economic security of nuclear enterprises. Practical value. The conclusions made in the article, are leading to an understanding of the existing problems in accounting on environmental costs as well as their impact on economic security at the micro level. The assessment of the scale of the problem has demonstrated that the economic security of enterprises has an impact on the economic security of the state. The point is that, the economic security strategy of the Russian Federation contains several indicators (indicators) which are used for assessing particular spheres of the economy, however, the environmental indicator which is vital for the humanity, is not among them. In this regard, the article discusses modern ways of reflecting environmental costs and their features. The leading role in the system of economic security of an enterprise is ascribed to the accounting. However, as evidence shows, the accounting is not fully capable of controlling and regulating individual financial flows, and therefore it has become necessary to refine and improve it, taking into account the peculiarities of the Russian accounting system and international standards. Originality. As a result of the analysis and assessment of the state of the problem, certain measures are proposed to improve the methods for classifying the environmental costs of an enterprise which can ensure its economic safety.

A STUDY OF THE EVOLUTION OF THE FORMATION AND DEVELOPMENT OF GOVERNMENT PROCUREMENT IN UKRAINE

Abstract. The paper studies the historical and legal background of the formation and development of government procurement in Ukraine. It analyzes the essence and significance of public procurement for the effective development of budgetary enterprises, institutions and organizations in different historical periods. It has been established that public procurement took various forms long before the independence of Ukraine. State orders are considered in the context of the broader problem of state regulation of the economy, namely one of the most serious and ambiguous economic problems is the rational interaction of the state and the market system in the process of public procurement. It is substantiated that a full-fledged national economy largely depends on how transparent and economically justified public expenditures on the maintenance of institutions financed from the state budget. Detected that one of the most promising ways to implement the concept of rational and efficient use of budget funds is the widespread introduction of a single structured system in the procurement of goods, works and services for public needs, based on competition, transparency, non-discrimination and decentralization. The paper reviews specifics of legislative regulation of public procurement in the relevant periods. The stage of transition of the system of centralized production planning, distribution of material and technical resources, the function of the state order as an absolute state regulator in the production of products and services to the means of meeting the needs of material resources, products, works and services of consumers supported by the state budget. It identifies the main differences in the approaches to understanding the essence of public procurement. The paper provides a detailed description of the influence of factors and circumstances on the development of the legal framework of public procurement. It determines and substantiates government procurement development periods. The paper analyzes the negative effects of omissions and non-finalization of the legal framework of each respective period. It studies the methods of and reasons for changing the terminology in the formation of the conceptual apparatus of the modern legal framework. Conclusions on changes, additions and adjustments to the legal framework of public procurement are provided. The paper assesses the main differences between the adopted public procurement laws. Keywords: government procurement, public procurement, tender, government contracts. Formulas: 0; fig.: 0; tabl.: 2; bibl.: 10.

ОЦЕНКА ЭФФЕКТИВНОСТИ ЗАКУПОК ТОВАРОВ, РАБОТ, УСЛУГ ДЛЯ НУЖД УЧРЕЖДЕНИЙ КУЛЬТУРЫ УССУРИЙСКОГО ГОРОДСКОГО ОКРУГА

To date, sufficient attention is paid to state and municipal purchases since this system of state orders is associated with the management of budgetary funds in all areas of meeting the needs of the population. One of the main issues of local importance in any municipal formation of Russia is the provision of cultural leisure for the population; therefore, funds from the local budget are annually allocated to perform this function. The main instrument of their disposal is municipal purchases, which are carried out by municipal cultural institutions. The subject-matter of the research is the assessment of the efficiency of purchases of goods, works, and services for the needs of cultural institutions. The research is carried out on the example of cultural institutions of Ussuriysk Urban District. Recently, many researchers have turned to the study of efficiency assessment since the efficiency of procurement is one of the main legislatively enshrined principles of procurement by budgetary organizations in Russia, which requires analysis and possible reconstructions of the system of its state action. The aim of the research is to develop a model (algorithm) for assessing the efficiency of the municipal procurement system for cultural institutions (on the example of Ussuriysk Urban District). At the beginning of the study, the main theoretical aspects of the implementation of state and municipal procurement by customers, the main regulatory documents regulating this area, as well as the main approaches to assessing the effectiveness of state and municipal procurement are studied. Next, the structure and volume of purchases in cultural institutions of Ussuriysk Urban District are analyzed using the economic and statistical method; the main indicators that measure the efficiency of procurement are highlighted based on which its model is developed using general scientific methods of synthesis, analysis, and comparison. Based on the calculations of the proposed indicators, a rating of cultural institutions of Ussuriysk Urban District is formed according to the level of procurement activity efficiency. The results of this study can be useful to the Ussuriysk Urban District control and accounting body, authorized to exercise control over procurement and to perform audit in the field of procurement; public associations exercising public control; as well as municipal customers for a comprehensive assessment of the efficiency of procurement of goods, works, and services for the needs of cultural institutions. The developed and proposed model (algorithm) for assessing the efficiency of procurement by cultural institutions will contribute to a comprehensive analysis of procurement procedures that are carried out by budgetary organizations and increase the effectiveness of control measures by the regulatory bodies of municipalities in the field of checks on the disposal of budgetary funds by these organizations.

ВОЗМОЖНОСТИ ПСИХОСЕМАНТИЧЕСКОГО ПОДХОДА ДЛЯ АНАЛИЗА ПРОФЕССИОНАЛЬНОЙ АКТИВНОСТИ СОВРЕМЕННЫХ СПЕЦИАЛИСТОВ

Relevance. The article analyzes the problems of modern researchers studying the “man — work” system from the standpoint of post-nonclassical models that develop the idea of “subjectivity” in the relationship between man and world. It is necessary to develop a methodological approach for an adequate noncontroversial description of the world of professionals. Such an approach should describe this system in a consistent way, allow for correlation of ideas about it with the reality itself and remove the limitations associated with the researcher’s abilities. Objective. The purpose of the paper is to discuss the possibilities of psychosemantic approach for studying professional activity on the example of two pieces of empirical research on the activities of medical workers employed by commercial and budgetary organizations and having to do with different contingents of patients. Methods. In the studies conducted we used the survey methods “Integral Satisfaction with Work” (developed by V.A. Rozanova), “Professional Burnout” (N. E. Vodopyaynova, E.S. Starchenkova) and psychosemantic methods: semantic differential “My Work”; free associations; 10 unfinished sentences on the topic “My Work”; C. Osgood’s 14-scale semantic differential modified by E.Yu. Artemyeva. Sample. The study involved 212 doctors with different career span, of which 66 people are employees of budget hospitals, 36 people work in commercial medical centers, 60 people are maternity hospital employees, and 50 people work in a hospice. Results. Semantic features such as “emotional tone of assessment”, “ratio of semantic coincidence between descriptions of different “types” of work object (in our case,“Man” and “Patient”)” and “abstractness/concreteness of descriptions” reflect the conceptual characteristics of professional experience of doctors working in different organizations and with different contingents of patients. Conclusions. The psychosemantic approach to studying the “person — work” system, in which the activity approach of a person to the world is postulated, makes it possible to provide an adequate description of complex systems in a changing environment. The methods of psychosemantics, due to their “sensitivity” to shades of meaning of the words used by respondents, correspond to the idea of post-nonclassical models of mental determination, when external influences are mediated by the activity of a person and by the current structures of his or her subjective experience.

Реалізація державної політики бюджетного обліку із застосуванням автоматизованих систем в Україні

The functioning of budgetary institution in the market conditions is impossible to imagine without the computerization of its main economic and production processes. Accountance is no exception. To facilitate routine accounting work, a large number of different accounting programs have been created in recent years. The introduction of accounting software products allows not only automating the accountance, but also establishing order in inventory control, in the supply and sale of products and goods, tracking contracts, quickly calculating wages, timely submitting official statistical reports. Computerization of accountance (both in general and considering its separate sections) not only facilitates the process of management of activities, but also is a prerequisite for fulfilling a number of legislative requirements, in particular regarding the submission of electronic reporting. In addition, automated accounting systems are used to process accounting information. The use of software allows the accountant to obtain up-to-date information, reduce the number of errors in the entry and processing of data caused by the human factor. The publication examines the current state and substantiates the need to automate the accounting system of budgetary institutions in order to ensure their efficient activities. The main features of software products for accountance automation in budgetary organizations are considered, also the main advantages of using these applications to optimize and adapt the accounting system of domestic institutions to the contemporary challenges of the information society and international practice of budget accounting are defined. The peculiarities of use of the most popular software products of budgetary institutions of Ukraine are analyzed; the key requirements for companies – manufacturers of accounting automation software products for the budgetary institutions of Ukraine are substantiated; a phased algorithm is substantiated to ensure the effective implementation of the process of automation of the accounting system in domestic budgetary organizations.

The importance and challenges of the implementation of IPSAS accrual basis to the public sector: The case of Kosovo

This paper aims to determine the importance and challenges of the reform and transition towards the International Public Sector Accounting Standards’ (IPSASs’) accrual accounting and its implementation in the public sector in Kosovo. A survey obtained primary data from a considerable representative sample of officials from budget organizations and institutions and members of publicly owned enterprises (POEs) and professional societies. The study analyzed the collected data using descriptive statistics, correlation and the Chi-Square and Kruskal–Wallis H tests. The reform contributes significantly to a better decision-making process and the use of public funds. It reflects the true long-term implications of policy decisions and therefore helps governments demonstrate accountability in the use of public funds. Despite the identified challenges, the study justifies the suggested reform in Kosovo. The findings emphasize its importance for improving accountability, transparency and financial management and building public confidence in information and the country’s macro-fiscal sustainability position.

Перспективы взаимодействия полиции и народных дружин в регионе: опыт социологического анализа

Based on the results of quantitative and qualitative sociological surveys, the article outlines the prospects for interaction between the police and people's guards in the Khabarovsk territory. On the one hand, the estimates of increase in the number and effectiveness of these law enforcement associations are shown, on the other, the directions for improving their activities in the region are given. The study showed that the main measures to optimize interaction of the people's guards with the police should be aimed at increasing the motivation and involvement of different segments of the population in the work of people's guards. The key areas of such work should be information and explanatory work in relation to the volunteers and volunteers with the active civic position, youth, primarily students, pensioners of power structures, employees of budgetary institutions and organizations, an increase in the level of material incentives for vigilantes and financial support of the people's guards, improvement of legal security of vigilantes, as well as changes in the ideological and motivational aspects of their activities.

УПРАВЛЕНИЕ ОПЛАТОЙ ТРУДА РУКОВОДИТЕЛЕЙ: ИСТОРИЯ, ПРОБЛЕМЫ, РЕШЕНИЯ

The article analyzes the issues of remuneration of managers. The purpose of the study is to identify the key stages in the formation of the remuneration of managers of both budgetary and commercial organizations, which makes it possible to determine the directions for solving the problems that have arisen at the present time. From the standpoint of the historical aspect, a number of normative documents on the issue under study are considered and analyzed. As a result of the study, the key stages of 1917–1918, the war period (the Great Patriotic War), the post-war years, the period of the 90s, the present, were identified, which is the novelty of the article. Separately, an emphasis is placed on the analysis of the remuneration of heads of universities. It is concluded that at present there are serious problems associated with a significant disparity in wages, including for managers, which requires new methodological approaches to building a system of salaries and bonuses for managers.

On Changes in the Organization of External State Monitoring in Russia

The analysis of the current practice of financial monitoring in Russia is given. A study of the main directions, methods and forms of its implementation in the budgetary sphere and commercial organizations was carried out. The procedure for its implementation, participants, methods and techniques of verification are considered. On the basis of the comparison, common features and differences of external financial monitoring in commercial organizations and the budgetary sphere were identified, conclusions were formulated.

PUBLIC PRODUCTION AND INSTITUTIONAL MECHANISM OF FUNCTIONING OF BUDGETARY INSTITUTIONS

Introduction. The study of the functioning of budgetary institutions as producers of public goods and services requires an interdisciplinary view using institutional and transactional analysis, the achievements of the theory of public finance, budget accounting and public administration. Methods. The following methods are used in the article: scientific abstraction in highlighting the essential features of budgetary institutions; comparative analysis, in distinguishing between transaction and transformation costs; systematic approach in explaining the financial, institutional, accounting and management aspects of the functioning of budgetary institutions in the process of public production. Results. Emphasis is placed on the need for conceptual delimitation of budgetary institutions on the basis of their participation in public production into those that directly supply goods and services to the population and those that ensure the functioning of budgetary institutions of the first type. The paper considers the main directions of transactions of budgetary institutions, paying attention to informal transactions and the costs they may cause. It is noted that the total cost of publicly produced products includes both the transformation costs of the budgetary institution - the manufacturer, and transaction costs, which were carried out in stages to the immediate phase of production of goods by budgetary organizations. These are the costs at the stage of public choice (elections, parliamentary activities) and at the stage of its further implementation (functioning of the fiscal entities, treasury system, government borrowing, public procurement, which are transaction costs for budget organizations of the first group). Discussion. According to the author, financial management in the budget sphere should be aimed at assessing and improving the efficiency of public production. This view should be developed in domestic textbooks and academic disciplines. After all, today they are limited to describing the current procedures for planning and implementing estimates, budget funding, without analysing its role in creating value and usefulness for citizens. Keywords: public production, public goods, budgetary institutions, institutional environment, transaction costs, transformation costs, informal transactions.

Современные черты бухгалтерского учета и налогообложения в бюджетных организациях

Современный бухгалтерский учет и налогообложение в бюджетных организациях подчинены действующему, систематически обновляемому законодательству и регламентированы в строгом порядке. Бюджетному учету присущи очевидная специфика и отраслевые особенности, но в целом его принципиальные положения и стандарты учета схожи с аналогичными параметрами в коммерческой среде. В «сердце» учета бюджетных организаций находится специфическая бюджетная классификация, требуемая для соизмеримости бюджетных параметров по уровням единого бюджетного комплекса России. На основании такой классификации выработаны бухгалтерские счета в соответствующих учреждениях. Modern accounting and taxation in budget organizations are subject to the current, regularly updated legislation and are regulated in a strict manner. Budget accounting has obvious specifics and industry-specific features, but in General its principles and accounting standards are similar to similar parameters in the commercial environment. At the heart of accounting for budget organizations is a specific budget classification required for the comparability of budget parameters at the levels of the unified budget complex of Russia. Based on this classification, accounting accounts have been developed in the relevant institutions.

Effect of Budgetary Processes on Organizational Performance: A Case of Marine State Agencies, Kenya

Government budgeting processes are always lengthy and elaborative; a system that provides detailed framework of how it has performed in the past and what it plans to execute in the current fiscal year. A budget is a tool which is utilized by the government of Kenya with the aim of achieving both operational and development activities in the short and long term especially with the aim of realizing vision 2030. The aim of this study was to assess the effect of budgetary processes and the performance of an organization in relation to non-commercial marine agencies, Kenya. Specific objectives were to determine the effect of budgetary planning on organizational performance, to establish the effect of budgetary control on organization performance and to determine the effect of implementation and evaluation on organization performance. The study utilized four theories: Budget cycle theory, Agency theory, institutional theory and stewardship theory. The study utilized descriptive research design. The study was conducted in Mombasa County in Kenya. Target population was Heads of Department in Financial, Procurement Audit and Monitoring and Evaluation in Marine sector and Chief executive officers. The sample size of the study was 70 respondents. Data collection tool was questionnaires that were distributed among 70 respondents. Both primary and secondary data were collected. Primary data were collected through questionnaires while secondary data were collected from the organization's archives because few respondents census was utilized. Content validity was utilized. Collected data was analyzed through multiple regression analysis to determine the relationship between the variables. Collected data was presented through tables. From the analyzed results it was revealed that there was a positive significant relationship between budgetary processes for intense budgetary planning, budgetary control and budgetary implementation, monitoring and evaluation on organization performance. The regression was 0.834a and R. square of 0.65. For the correlation there was a positive coefficient between budgetary processes and organization performance. The study recommended that organizations should embrace budgetary process in order to realize superior performance.

Updating labor legislation in 2020

The article deals with the issues of further improvement of labor legislation, including a comparative analysis of the amendments made in 2020 to the Labor code of the Russian Federation concerning the establishment of the age limit for filling managerial positions of budgetary universities, scientific and medical organizations. The analysis of the initiatives of the Government of the Russian Federation in the procedure for delegating him the right to make decisions, establishing features of legal regulation of labor relations, taking into account opinion of the Russian trilateral Commission for regulating social-labour relations, including those relating to compensation payments to employees of organizations of the far North and equated localities.

Effective Contract In Public Institutions: Phenomenon Concept And Its Implementation Process

Budgetary institutions of various fields of activity switched to an effective contract, according to Presidential Decree No. 597 (May 7, 2012). The main goal of an effective contact is to increase the wages of budgetary organization employees using effective indicators of provided service quality and quantity. Most of the leaders of budgetary institutions have cognitive knowledge in the field of transition to an effective contract. Based on the foregoing, the authors of the scientific article see a theoretical problem based on the lack of certain knowledge in this area and propose to develop a refined author's definition of “effective contact”, an effective contract process scheme and an algorithm for remuneration indicators of effective contract selection in budgetary institutions. The author developments will help to solve the problem under consideration, which will affect the correct indicators of the wage system in an effective contract.

The vacation season is coming: remember the procedure for calculating them in budget organizations

With the onset of the holiday season, accountants will increase their work, because it is they who will have to calculate the vacation pay to employees of their institutions. Article 136 of the Labor Code of the Russian Federation establishes that the payment of vacation pay to a person going on vacation must be made three days before it begins. For violation of the specified time limits to the institution, administrative responsibility measures provided for in art. 5.27 Administrative Code of the Russian Federation. How to timely calculate vacation pay, determine the estimated values when creating a reserve for vacation pay, re‘ect in the accounting of budgetary organizations and prevent mistakes and violations of labor law — we will consider this article.

Analysis of the uniform conclusion of agreements for the purchase of goods, works, services by a budgetary organization with a single supplier

Importance. The problem of using non-competitive methods of determining a supplier, contractor, performer in the framework of the procurement activities of an educational organization worries various subjects of the contract system of the Russian Federation, from customers to control bodies involved in the regulation of procurement activities and compliance with legislation in the field of procurement of goods, works, services. Making purchases from a single supplier violates the implementation of certain principles of the contract system, contributes to the limitation of the information base of the economic analysis of the procurement efficiency, contributes to the uneven distribution of financial resources to cover obligations to fulfill contractual obligations.Objectives. The presented study is devoted to the analysis of the uniformity of the conclusion of contracts for the purchase of goods, works, services from a single supplier of a budgetary educational organization. The author paid considerable attention to the development of a system of indicators of economic analysis of the uniformity of the conclusion of contracts, which will accelerate the turnover of goods, works, services, improve the quality of the procurement of goods, works, services and mobilize internal reserves for financing procurement.Methods. In the course of the study, the author used such general scientific methods of cognition as analysis and synthesis, consistency and complexity, as well as a logical approach to obtaining evidence and argumentation of new provisions of economic analysis.Results. An extensive way of satisfying the customer's need for goods, works, services leads to an increase in the cost of concluding contracts for the purchase of goods, works, services from a single supplier. Which seems to confirm the idea that the economical use of goods, the rationality of the procurement of works and services, the validity of calculating the initial (maximum) price of the contract with a single supplier contribute to an increase in procurement and the profitability of costs for its implementation.Conclusions and Relevance. From these facts, one may conclude that the calculation and interpretation of the values of the indicators of the analysis of the uniformity of the conclusion and execution of contracts for the purchase of goods, works, services from a single supplier will make it possible to develop recommendations for the customer in the field of observing the principle of uniform distribution of financial resources and the formation of provisions of the main local financial documents of an educational institution aimed at increasing the effectiveness of economic procurement activities.

Accounting for settlements with accountable persons in budget organizations

The article considers the features of accounting for payments in cases when a budget institution pays for a product, work or service through an accountable person — its employee. The rules for issuing cash and noncash funds and monetary documents, as well as the conditions for their reflection in the accounting policy, are analyzed. Cases of concluding contracts on material liability, options for complying with the maximum amount of cash payments, and penalties are shown. New changes in analytical accounting for account 208.00 “Settlements with accountable persons” are described. Examples of accounting for disbursements of funds, expenses of accountable persons, calculations on cash balances and overspending are given. The algorithm for checking settlements with accountable persons is proposed: how to issue money and how to check the report, what to pay attention to when working with accountable persons, the rules for conducting preliminary and current control are considered.

The specifics of accounting for insurance fees

The article discusses the main provisions of the 34th Chapter of the Tax Code of the Russian Federation “Insurance Contributions” active from January 1, 2017, which replaced the Law on Insurance Contributions No. 212-FZ. The fundamental moments in the field of taxation of insurance fees with payments to employees, the tariffs of insurance premiums and the basis for their calculation, the revised list of preferential categories and reduced rates of insurance fees in 2020 are analyzed. The features of accounting in budgetary organizations are described.

Features of medical workers work: state of legislation and its development

The article deals with topical issues of medical organizations: a comparative analysis of the legal status of heads of budgetary organizations, including their deputies, heads of branches, the rules governing the “status” of such employees in universities, scientific and medical budget organizations; reduced working hours of medical workers in organizations; practical situations related to the implementation of the rights of medical workers to annual paid leave; the analysis of legislation and law enforcement practice on strengthening the employer’s liability for violations related to employee payments, including vacation pay amounts, was conducted.