Subject. This article considers the organization and features of the internal control system in budget accounting centers. Objectives. The article aims to develop recommendations for improving internal control to enhance the effectiveness of budget resource management. Methods. For the study, we used analytical and empirical methods and comparative analysis. Results. The article defines the main problems of internal control in the budget accounting center and proposes measures to eliminate them. Conclusions. The developed set of measures can help rationally manage budget funds and reduce the associated risks.
Keywords: internal control, budget accounting centers, budget management, financial information
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