It is well known that a well-established system of control is the necessary attribute of an effective democratic state. Public finances play a crucial role in the control. One of the crucial conditions for its effectiveness is constant attention to the development of methodological and organizational component of the supervisory activities. At the present time, the organs of state and municipal financial control supervision develop the regulatory documents of organizational and methodological provision of control measures. However, in practice, there is no systematic relationship between them, and there is no consistency in the work. In connection with this, of particular significance is the need for further development of the theory and methodology of control and search of methodical decisions within its organization. The article offers a methodology for checking the reliability of fiscal accounting and reporting of the state (municipal) institution. The paper systematizes and arranges in groups uniform in content and procedures control activities that will reduce overhead and loss of working time in the control procedures. The proposed methodology of validation procedures creates a practical framework for effective linkages both of a subject and objects of verification. Methodological tools make it possible to systematize the process of acquiring and evaluating data of financial and economic activity of an object, identify deviations from the current budget legislation and to provide high quality and reliable results to interested users.
Keywords: control, budget, accounting and reporting, subject, accounting methodology
References:
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