+7 495 989 9610, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






Finance and Credit

Treasury Control of Budget Expenditures of the Russian Federation Constituent Entities: Practice and Optimization Opportunities.

Vol. 27, Iss. 8, AUGUST 2021

PDF  Article PDF Version

Received: 12 July 2021

Received in revised form: 26 July 2021

Accepted: 9 August 2021

Available online: 30 August 2021

Subject Heading: Financial control

JEL Classification: E63

Pages: 1894–1910


Marzhinat I. KANKULOVA Saint-Petersburg State Economic University (SPbSEU), St. Petersburg, Russian Federation


Sabina Z. OSMANOVA Saint-Petersburg State Economic University (SPbSEU), St. Petersburg, Russian Federation


Subject. This article examines the business processes of treasury control in the course of authorizing budget expenditures of the subject of the Russian Federation.
Objectives. The article aims to develop recommendations for improving the business processes of treasury execution of budget expenditures of the subject of the Russian Federation.
Methods. For the study, we used the methods of formalization, analysis and synthesis, induction and deduction, comparison, observation, and other general scientific theoretical and empirical research methods.
Results. The article identifies reserves for increasing the potential of treasury control of the financial body of the Russian Federation subject by modifying the functionality of the budget process automated information system. It offers recommendations to increase the number of transactions for which extensive documentary control is carried out, while reducing the labor costs for performing the same type of current operations.
Conclusions and Relevance. The proposals to optimize treasury control are in line with the solution of common tasks for the development of modern technologies for budget execution based on digitalization and automation of budget procedures. The results obtained may be of practical interest to the financial authorities of the Russian Federation constituent entities (municipalities) that implement their budgets independently through the current budget account opened at the Federal Treasury.

Keywords: budget, expenses, budget execution, treasury control, authorization of expenditure transactions


  1. Alfimenko S.S., Kankulova M.I., Petukhova R.A. et al. Vnutrennii finansovyi kontrol' administrirovaniya byudzhetnykh sredstv v Rossiiskoi Federatsii: normativnoe regulirovanie i praktika. V kn.: Vnutrennii finansovyi kontrol': Aspekty administrirovaniya nenalogovykh dokhodov publichno-pravovykh obrazovanii v Rossiiskoi Federatsii: kollektivnaya monografiya [Internal financial control of administration of budgetary funds in the Russian Federation: Normative regulation and practice. In: Internal financial control: Aspects of administration of non-tax revenues of public legal entities in the Russian Federation: a collective monograph]. St. Petersburg, SPbSEU Publ., 2018, pp. 22–33.
  2. Gusev I.V. Kontrol' finansovykh organov upravleniya za tselevym ispol'zovaniem byudzhetnykh sredstv [Control of financial management bodies over the targeted use of budget funds]. Moscow, Laboratoriya knigi Publ., 2012, 117 p.
  3. Danilenko N.I. Kaznacheiskii kontrol': voprosy teorii i praktiki: monografiya [Treasury control: theory and practice: a monograph]. Moscow, Finansovyi kontrol' Publ., 2005, 67 p.
  4. Kazantsev D.A. [Development of the contract system: optimization of procedures and increasing the efficiency]. Byudzhetnyi uchet, 2019, no. 4, pp. 50–53. (In Russ.)
  5. Korol' E.A. [On the essence of the concepts "Budget", "Budget Execution" and "Treasury Budget Execution"]. Byudzhet, 2007, no. 1. (In Russ.) URL: Link
  6. Markov R.I. [The Leningrad Oblast: Integrated management of public finance]. Byudzhet, 2020, no. 4. (In Russ.) URL: Link
  7. Sabanti B.M. [Basic terms and concepts of financial science]. Vestnik Severo-Osetinskogo gosudarstvennogo universiteta imeni K.L. Khetagurova = Vestnik of North Ossetian State University named after K.L. Khetagurov, 2018, no. 4, pp. 113–115. (In Russ.) URL: Link
  8. Sarantsev V.N. [Treasury system of budget execution: organizational model and prospects]. Vestnik Moskovskogo universiteta imeni S.Yu. Vitte. Seriya 1: Ekonomika i upravlenie = Moscow Witte University Bulletin. Series 1: Economics and Management, 2016, no. 3, pp. 15–20. URL: Link (In Russ.)
  9. Ivanova V.A., Alfimenko S.S., Balabanov A.I. et al. Upravlenie gosudarstvennymi i munitsipal'nymi finansami: teoriya i sovremennaya praktika: monografiya [Management of State and municipal finances: theory and modern practice: a monograph]. St. Petersburg, SPbSEU Publ., 2018, 221 p.
  10. Lebedeva M.S. [Treasury risks: a test for the effectiveness]. Ekonomika i sotsium, 2018, no. 12, pp. 697–710. (In Russ.) URL: Link
  11. Ermolenko A.V., Kankulova M.I. [Control practice of financial authorities: problems and improvement]. Finansy = Finance, 2018, no. 1, pp. 16–20. URL: Link (In Russ.)
  12. Demidov A.Yu. [From treasury support to budget monitoring]. Finansy = Finance, 2017, no. 12, pp. 24–29. (In Russ.)
  13. Ermolenko A.V. [Accounts receivable for expenses of the constituent entities of the Russian Federation: problems and solutions]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2019, no. 10, pp. 397–401. (In Russ.)

View all articles of issue


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

Journal current issue

Vol. 27, Iss. 8
August 2021