Authors:
T. A. Pashkova,
postgraduate student, e-mail: pashkova311075@mail.ru
Omsk state pedagogical University,
14 Naberezhnaya Tukhachevskogo, Omsk, 644099, Russian Federation
Abstract:
The article discusses the place of external state and municipal financial control in the budget process. It is noted that external financial control should cover all stages of the budget process from budget planning, revenue generation and to spending. It is determined that external financial control, as an integral part of the budgetary process, facilitates the implementation of the state financial policy of rationality, effectiveness and efficiency of budgetary expenditures in the field and is provided by the control and accounting bodies of territorial entities. The article details the problems facing the control and accounting authorities as a result of legislative changes. The expert-analytical and audit functions of the control and accounting bodies are considered in detail. The prob-lems of introduction of new methods of financial control, first of all, examination of municipal programs and efficiency audit are analyzed. The objectives that need to be solved for the construction of a single effective sys-tem of external financial control, the formation of a development strategy and the improvement of the activities of external state and municipal financial control bodies are determined.
Keywords:
External state (municipal) financial control, control and accounting bodies, performance audit, budget process.
