Subject One of the priority areas of the Russian State in modern conditions is efficient and rational expenditure of funds channeled to the cultural sector. The article analyzes sources of budget financing of cultural institutions. Objectives The aim is to disclose the status of financing of cultural institutions and consider factors contributing to efficient resource utilization. Methods In the study, we employ methods of comparative analysis, classification, systematization, comparison and analogy. Results We present a comprehensive review of budget financing and organization of internal financial control of cultural institutions. The paper includes a methodology for internal State (intradepartmental) financial control and a system of indicators to assess the efficiency of budget funds spending by cultural institutions. The methodology can be used during the organization of external State financial control and implementation of monitoring activities, including the audit of public outlay efficiency and the internal State financial control in the process of monitoring. Conclusions and Relevance The findings show that there is a need to improve the system of State financial control. The core element of the control should be internal State financial control and monitoring, including mandatory procedures for assessing the efficiency of budget funds spending. This will help improve the quality of service delivery and the system of public administration.
Keywords: culture, State financial control, monitoring, performance indicator, intradepartmental control
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