title: Ð Ð°Ð·Ð²Ð¸ÑÐ¸Ðµ Ð°ÑÐ´Ð¸ÑÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½Ð¾-ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð°Ð»Ð°ÑÑ Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ð°
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Development of an audit of the effectiveness of use budget funds on the example of The Control and Accounting Chamber St. Petersburg
Creators: name: ÐÐ¸ÑÐµÐ»ÐµÐ²Ð°, ÐÐ½Ð°ÑÑÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐ¹ Ð°ÑÐ´Ð¸Ñ
Ð°ÑÐ´Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
Ð¾Ð±ÑÐµÐºÑÑ Ð²Ð½ÐµÑÐ½ÐµÐ³Ð¾ Ð°ÑÐ´Ð¸ÑÐ°
Ð¾Ð±ÑÐµÐºÑÑ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½Ð¾-ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð°Ð»Ð°ÑÐ°
state audit
efficiency audit
budgetary funds
external audit facilities
control facilities
the control and accounting chamber

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description: The purpose of the study is to prepare a calculation and explanatory note on improving the efficiency audit in St. Petersburg. Research objectives: â to reveal the essence and methodological aspect of the audit of the effectiveness of the use of budgetary funds, to determine its role in assessing the effectiveness of the use of budgetary funds; â to disclose the regulatory and legal basis for conducting an efficiency audit; â to substantiate the current practice of evaluating the effectiveness of budget funds; â to consider the experience of auditing the effectiveness of the Control and Accounting Chamber of St. Petersburg; â to study the essence of the efficiency audit in the control activities of the effectiveness of the Control and Accounting Chamber of St. Petersburg; â to identify the problems of performing an efficiency audit using the example of the Control and Accounting Chamber of St. Petersburg; â to consider proposals for the development of performance audit activities; â development of a methodology for calculating the rating of an object of performance audit control; â to justify the effectiveness of the proposals. The relevance of the research topic is because the effective use of budgetary funds is an extremely important aspect of public administration, in an unstable economic situation and limited budgetary resources, the effective use of budgetary funds becomes a key factor for ensuring the stability and development of the country and its subjects. The scientific novelty of this work lies in the development and improvement of the methodology for auditing the efficiency of budgetary funds utilization, using the activities of the Control and Accounts Chamber of St. Petersburg as an example. This approach aims to expand the toolkit of audit practice and enhance the effectiveness of monitoring the use of public financial resources at the regional level. Such advancement in the methodology of auditing the efficiency of budgetary funds holds significant practical value for enhancing the management of public finances and increasing transparency and accountability in the use of budgetary resources at the regional level The methodology for calculating the rating of control objects and calculating the rating of control objects was conducted using the MS Office package (Excel). Various research methods and tools are utilized in the study, including analytical methods for reviewing scientific literature and regulatory documents, comparative analysis of audit methodologies, interviews with specialists from the Control and Accounts Chamber, as well as analysis of the results of conducted audits. Additionally, systemic analysis and synthesis methods are employed to identify key issues and develop recommendations for improving the practice of auditing the efficiency of budgetary funds utilization. A methodology for calculating the rating of the efficiency audit control object has been proposed, external independent audit control authorities of any subject of the Russian Federation can apply the results of which. The economic efficiency of the developed methodology has been calculated.