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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


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