employee
Stavropol region, Primorsky settlement, Samara, Russian Federation
The specific features of budgetary institutions and their purpose in the public sector of the economy influence the choice of information sources for conducting an analysis, which is a functional process in the institution's management system. The article discusses the categories of "budget management" and "management of a budgetary institution" in order to understand the criteria for methodological approaches and areas of analysis of the effective use of budget funds allocated to institutions for their financial and economic activities in the process of providing public (municipal) services. The article considers the general scheme of conducting analysis in state-owned institutions based on the execution of the budget estimate. It proposes methodological foundations and directions for analyzing the execution of income and expenditure assignments in budgetary institutions with expanded rights. Deviations of actual results from approved budget allocations identified during the analysis, as well as the nature and causes of these deviations, serve as a basis for developing management decisions and monitoring the implementation of state (municipal) assignments to provide services to the population or other economic entities in terms of volume and quality, as well as the costs incurred by the state for their provision.
budget management, management of a budgetary institution, financial flows, and financial support
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