Importance Whereas the State aid should be more effectively used during austerity measures, it becomes necessary to develop a methodological framework of internal control over special-purpose use of the State aid in agricultural entities. Objectives The research pursues developing methods for internal control over special-purpose use of budgetary funds provided to agricultural producers. Methods The methods for internal control over special-purpose use of the State aid were examined using general scientific methods, i.e. comparison, systematization, generalization of regulatory documents and scientific sources, some types of documentary due diligence: formal, regulatory, cross-control, chronological analysis. Results We prepared forms of working papers and reports on internal controls over special-purpose use of the State aid: the risk of the seeding plan, control over ordinary, unconventional and manual manipulations for the State aid accounting; analyzing the contents of source documents on the State aid spending; report on monitoring special-purpose use of the State aid. We suggest keeping analytical accounting records of the State aid per project, where each record will match one of the State program areas. Conclusions and Relevance We conclude that the entity and effective internal control over special-purpose of budgetary funds will ensure their effective spending and comply with governmental requirements, thus considerably influencing the development of the entity and the industry as a whole. Therefore, when the State aid is granted, relevant and appropriate control mechanism should be in place. The article may prove useful for agricultural entities when organizing, implementing and strengthening internal control over the State aid and other items to be controlled.
Keywords: system, internal control, State aid, auditing standard, agricultural entity
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