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International Accounting
 

Ensuring economic security of the correctional system through performance-based budgeting

Vol. 18, Iss. 13, APRIL 2015

Available online: 6 June 2015

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: 

Pages: 46-62

Zagarskikh V.V. Kirov IPKR of the FPS of Russia, Kirov, Russian Federation
veravyatka@rambler.ru

Importance The article reviews the concept of economic security in public correctional institutions. The article displays the mechanism for performing administrative functions and ensuring economic security by implementing the budgeting system.
     Objectives The research mainly pursues substantiating the need to implement the budgeting system that is oriented at the result of profit generating activities, in public correctional institutions. I set up such objectives as outlining the budgeting system contour in the form of principal and functional budgets; formulating the financial structure and identifying responsibility centers and performance indicators; stipulating budgeting rules and principles for correctional institutions and indicating functions of the budgets, those in charge of performance (structural units) and expected results.
     Methods Summarizing expertise and public practices that reflect undisputable milestones of the correctional system development, I substantiate the need to shift from estimated planning of the federal budgetary spending to developing profit-making activities so that the correctional system could bear its own costs and expenses through implementing the budgeting mechanism.
     Results If implemented, the proposed method for setting up the budgeting system in public correctional institutions and performance indicators of the financial structure' responsibility centers will ensure economic security of the correctional system at the current stage of economic development.
     Conclusions and Relevance Currently, economic growth of public institutions gains special relevance. The global and domestic economic situation may influence economic growth in such institutions. The national economic security depends on public authorities, subordinate entities (institutions) and their ability to ensure economic security. In the mean time, economic entities and institutions should contribute to their economic security. The budgeting system may become the main tool of public correctional institutions for their routine and effective financial management.

Keywords: economic security, correctional system, budgeting, effective, management system

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