from 01.01.1999 until now
Ulyanovsk, Russian Federation
Russian Federation
student
The relevance of the topic of research is due to the fact that when creating a system of internal control in budgetary institutions, a number of difficulties arise, and the implementation process itself is fraught with a lot of difficulties. Internal control is not a whim, but a requirement of a regulatory legislator, and as practice shows, it is far from always possible to create it in accordance with the "letter of the law." In the course of the study, the authors consider the issue of theoretical and practical aspects, systematized the structure of the internal control system of a budgetary institution (organizational model), considered the types of control of budgetary institutions, the key emphasis was placed on the fact that control was not formal. The results of the study can be used by managers and specialists of budgetary institutions to build a really working, rather than a formal control system that ensures the legality, efficiency and transparency of activities.
internal control, budgetary institution, financial discipline, budgetary funds, risk-based approach, public sector, control procedures
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