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International Accounting
 

Assessment of the state of statutory regulation of departmental control

Vol. 24, Iss. 12, DECEMBER 2021

Received: 15 November 2021

Received in revised form: 30 November 2021

Accepted: 6 December 2021

Available online: 14 December 2021

Subject Heading: CONTROL AND AUDIT

JEL Classification: H61, Н83, M40

Pages: 1386–1401

https://doi.org/10.24891/ia.24.12.1386

Sergei V. GOLOVIN Voronezh State University (VSU), Voronezh, Russian Federation
golovin@econ.vsu.ru

https://orcid.org/0000-0002-9722-4523

Subject. This article studies the current norms and rules enshrined in legislative acts and regulatory legal acts of executive authorities of various levels regulating departmental control in relation to State (municipal) institutions.
Objectives. The article aims to assess the state of the regulatory framework in the field of organization and implementation of departmental control of financial and economic activities of State (municipal) institutions. It also aims to identify topical issues of statutory regulation of departmental control and outline possible directions for its development.
Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization.
Results. Based on the study of legal acts regulating the models of financial control, management functions and powers of executive bodies in relation to subordinate State (municipal) institutions, the article identifies certain powers of the founder that require regulatory consolidation, and proposes a structure for the concept of departmental control.
Conclusions. The article confirms the hypothesis of insufficient statutory regulation of departmental control of financial and economic activity of State (municipal) institutions and the need to develop a legislative document conceptually defining the control direction of the activities of executive authorities.

Keywords: internal control, financial control, State (municipal) institution, financial and economic activity, financial control standards, legislative act

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