Subject. This article discusses the theoretical and methodological foundations of accounting and control support for the use of government support funds in agricultural organizations, as well as practical aspects of its implementation considering regional specifics. Objectives. The article aims to analyze the current state of government support for the region's agro-industrial complex and develop practical recommendations for improving the accounting and control of the effectiveness of subsidies used in agricultural organizations. Methods. For the study, we used analysis and synthesis, comparison, generalization, statistical, and structural and dynamic analyses, as well as the method of tabular modeling. Results. Based on an analysis of the consolidated reporting data for the Republic of Tatarstan from 2020 to 2024, the article identifies trends in changes in the volume and structure of government support. It finds that reducing overall funding and increasing the share of regional subsidies raise the requirements for internal control over compliance with the conditions of their provision. To address the identified issues, the article presents an author-developed set of internal accounting and control reports that integrate financial and production information and help tracking the achievement of performance targets in real time. Conclusions and Relevance. There is a need to shift from just monitoring the use of subsidies afterwards to proactively managing the risks of not meeting agreement conditions. The proposed set of internal reports can help improve the transparency and analytical quality of accounting information, promptly identify deviations, and reduce the effort needed to prepare external reports. The research results can be used in the practical work of agricultural organizations in the Republic of Tatarstan and other regions to improve the system of internal control over the use of budget funds, as well as in the educational process when training specialists in accounting and auditing in the agricultural sector.
Keywords: government support, accounting and control support, internal control, performance, targets
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