Home  Journals  Finance and Credit  40(376) - 2009 October

Preliminary control in the activities of controlling-accounting bodies

Available online: 11 November 2009

Subject Heading: The budgetary control

JEL Classification: 

Preliminary control, being one of the forms of financial control, is used for identifying and prevention of violations during the early stages of budgetary process. To the most full extent, this form of control is carried out by the Accounts Chamber of the Russian Federation and regional controlling-accounting bodies. In the paper, the issues related to the organisation and realization of preliminary control are analysed with regards to the work of the Chamber of Control and Accounts of Moscow. Besides, the suggestions on the evaluation of effectiveness of the preliminary control were presented in the thesis.

Keywords: preliminary control, controlling-accounting bodies, draft, expert examination, effectiveness

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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