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Control in budget sphere is not effective enough? Analysis of potential causes and ways of their overcoming
Abstract.The subject of this research is the normative legal acts that regulated control implemented in budged sphere, as well as the statistical data, which characterize its efficiency. Their analysis allows concluding that the authorities exercising control in the budget sphere, comparing to other control authorities (supervision), experience lesser procedural limitations and have more discretion in planning and conducting of audit. However, in its current form, budget control does not complete its main objective, namely does not compensation for the damages to the budget. The conducted research demonstrated that the inefficiency of budget control instruments aimed at compensating for damage to the budget, is justified not as much by the flaws in its procedures, as by the weakness of the system of budgetary, administrative, and criminal responsibility, as well as the lack of systemic approach towards counteracting the “inefficient” budget expanses. The author also underlines the absence of system of prevention of inefficient budget spending.
Keywords: misuse of public funds, effectiveness of state control, Federal Treasury of Russia, Accounts Chamber of the Russian Federation, financial control, budget control, budget responsibility, administrative responsibility, budget audit, prevention of unlawful actions
Article was received:18-04-2017
This article written in Russian. You can find full text of article in Russian here .