Home  Journals  Financial Analytics: Science and Experience  30(216) - 2014 August

Evaluation of the effectiveness of the state financial control of expenditures of the federal budget for implementation of special-purpose programs

Available online: 6 August 2014

Subject Heading: Financial control

JEL Classification: 

Pages: 56-63

As a result of the transition to the program budgeting, performance management of the expenditures of the special-purpose programs as well as the problem of an assessment of the effectiveness of the State financial control of the special-purpose budget expenditure assumes high prominence. The article defines the definition of the effectiveness of the State financial control of the federal budget expenditure, which is aimed at the implementation of the special-purpose programs. The author develops the performance indicators of the efficient control of the special-purpose program expenditures. The paper also reflects the defects of the current legal and regulatory framework in the area of use of remedies for violation of budgetary legislation.

Keywords: State financial control, effectiveness, special-purpose programs, expenditures, budget, performance targets, indicators, responsibility, law violation

References:

1. Informatsiya po rezul'tatam ispolneniya predstavlenii Schetnoi palaty, napravlennykh v noyabre 2013 g. [Information on the results of the execution of the representations of the Audit Chamber, which were submitted in November of 2013.]. Available at: Link. (In Russ.)
2. Materialy Schetnoi palaty Rossiiskoi Federatsii k soveshchaniyu na temu: “O sostoyanii kontrol'no-analiticheskoi raboty v Rossiiskoi Federatsii i roli organov finansovogo kontrolya v obespechenii stabil'nosti gosudarstva” (Komitet Soveta Federatsii po byudzhetu i finansovym rynkam, g. Moskva, 17 aprelya 2012 goda) [Materials of the Audit Chamber of the Russian Federation to the meeting on the theme: “On the Status of control and analytical work in the Russian Federation and the role of the institutions of financial control ensuring the stability of the state” (The Federation Council Committee on the Budget and the Financial Markets, Moscow, April 17, 2012)]. Available at: Link. (In Russ.)
3. Rodionova V.M., Shleinikov V.I. Finansovyi kontrol' [Financial control]. Moscow, FBK-Press Publ., 2002, 320 p.
4. Stepashin S.V., Stolyarov N.S., Shokhin S.O., Zhukov V.A. Gosudarstvennyi finansovyi kontrol' [State financial control]. St. Petersburg, Piter Publ., 2004, 557 p.

View all articles of issue

ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

Journal current issue

Vol. 17, Iss. 1 March 2024

Archive