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Economic criteria to determine the efficiency of budgetary funds utilization allocated for R&D

Sirkin R.V. Scientific and Production Association Special Equipment and Telecoms of the Ministry of the Internal Affairs of the Russian Federation, Moscow, Russian Federation ( sirkinrv@gmail.com )

Journal: Financial Analytics: Science and Experience, #4, 2019

Subject The article addresses the basics of control and methodological support to financial control over research and development (R&D) under government contracts by contracting authorities, including economic risks inherent in their internal control systems.
Objectives I focus on developing economic criteria like control and methodological tools, enabling to establish documented and economically justified actual expenditures for R&D of contractors under government contracts.
Methods The research methodology rests on the analysis and identification of actual problems and economic risks when implementing R&D under government contracts.
Results I developed economic criteria to confirm the actual expenditure of contracting organizations for performing R&D under government contracts. These criteria can be used to determine the objective cost of R&D when determining the effectiveness of budgetary funds use, to increase the objectivity of justifying the initial (maximum) prices of contracts.
Conclusions The existing economic risks of financial control can be minimized through continuous implementation of control and analytical procedures by the contracting authority regarding the level of actual cost of R&D of the contractor. The proposed economic criteria will help contracting authorities organize verification of actual expenditure and evaluate the economic feasibility and expediency of such expenditure by type of costs.


Analyzing internal control in buying organizations as part of public procurement for research, development, experimental and technological projects

Agapova T.N. Moscow University of Ministry of Interior of Russian Federation named after V.Y. Kikot, Moscow, Russian Federation ( tnagapova@gmail.com )

Sirkin R.V. Special-Purpose Equipment and Communication R&D Association of Ministry of Interior of Russian Federation, Moscow, Russian Federation ( sirkinrv@gmail.com )

Journal: Financial Analytics: Science and Experience, #41, 2016

Importance The research reviews the process of internal control in the buying organization over public procurement for research, development, experimental and technological work so to strengthen control over budgetary spending, and comply with the principles of completeness, accuracy, and reliability of accounting documents, financial statements and R&D documentation.
Objectives The research analyzes the existing process of internal control in the buying organizations over public procurement for research, development and engineering and suggests how the process might be optimized. We also determine what role internal controls play in the Russian mechanism for public control over procurement for research, development and engineering.
Methods The research involves an analysis and identifies current issues and risks arising from public procurement for research, development and engineering.
Results The article maps the steps of internal control in the buying organizations over public procurement for research, development and engineering and proposes the definition of internal control over public procurement for research, development and engineering.
Conclusions and Relevance We formulated the main paths for development of internal control. The proposed map of the internal control process will help controlling authorities set up and develop the information system, which would include management and financial accounting data of contractors, thus contributing to the development of internal control over public procurement for research, development and engineering.


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