student
employee
The article analyzes the evolution of the approaches of the Ministry of Finance of the Russian Federation to assessing the quality of federal budget expenditure management based on a comparative analysis of Orders No. 112h (2020) and No. 145h (2024). The authors identify key changes in the structure of financial management quality monitoring indicators, including the redistribution of expenditure groups, reducing the number of disqualifying indicators and increasing attention to qualitative criteria. Particular importance is attached to the transition from formal control to an assessment of the actual effectiveness of the use of budgetary funds. The new version focuses on the differentiation of expenses by economic content, the detailing of calculation methods, as well as the introduction of new indicators related to the management of accounts receivable and the uniformity of cash execution. The impact of the updated methodology on the activities of the Federal Customs Service as one of the key administrators of federal budget revenues and expenditures is considered separately. It is emphasized that the new system helps to increase the transparency of the budget process, reduce budget risks and strengthen the financial security of the state. The updated approach requires the chief managers of budget funds to switch to risk-based planning and more responsible management of financial resources, which is especially important for centralized structures with a high fiscal burden.
cost management, quality indicators, financial management, budget risk, efficiency assessment, financial security, Order No. 112n, Order No. 145n
1. Prikaz Minfina Rossii ot 18 iyunya 2020 g. N 112n «Ob utverzhdenii Poryadka provedeniya Ministerstvom finansov Rossiyskoy Federacii monitoringa kachestva finansovogo menedzhmenta» // Oficial'nyy internet-portal pravovoy informacii. URL: http://pravo.gov.ru/.
2. Prikaz Minfina Rossii ot 3 oktyabrya 2024 g. № 145n «Ob utverzhdenii Poryadka provedeniya Ministerstvom finansov Rossiyskoy Federacii monitoringa kachestva finansovogo menedzhmenta» // Oficial'nyy internet-portal pravovoy informacii. URL: http://pravo.gov.ru/.
3. Oficial'nyy sayt Ministerstva finansov Rossiyskoy Federacii. URL: https://minfin.gov.ru/.
4. Otchet o rezul'tatah provedeniya monitoringa kachestva finansovogo menedzhmenta za 2022-2024 gg. URL: https://minfin.gov.ru/ru/perfomance/budget/process/kontrol/fin_meneg/results/reports/.
