Formation of indicators for assessing the effectiveness of departmental control over financial and economic activities of State (municipal) institutions
Subject. This article deals with the issues related to departmental control of financial and economic activities of State (municipal) institutions as part of State financial control, as well as the formation of approaches to assessing its effectiveness. Objectives. The article aims to develop a system of indicators to assess the effectiveness of departmental control of the financial and economic activities of State (municipal) institutions. Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization. Results. The article presents and substantiates a system of indicators that makes it possible for the first time to conduct a comprehensive assessment of the effectiveness of departmental control of the financial and economic activities of State (municipal) institutions, taking into account its risk-based, consultative and preventive nature, as well as the inflation factor, which can contribute to the development of the concept and methodology of the type of control under study. Conclusions. The development of a system of indicators to assess the effectiveness of departmental control of the financial and economic activities of State (municipal) institutions should be based on its objectives, as well as the risk- based nature of practical implementation.
Keywords: performance indicators, departmental control of financial and economic activities, State (municipal) institutions
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