title: ÐÐ¾Ð²ÑÑÐµÐ½Ð¸Ðµ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ð¹ Ð½Ð° ÑÑÐ¾Ð²Ð½Ðµ Ð³Ð»Ð°Ð²Ð½Ð¾Ð³Ð¾ ÑÐ°ÑÐ¿Ð¾ÑÑÐ´Ð¸ÑÐµÐ»Ñ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ²
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: Increasing the efficiency of internal control of the reporting of public institutions at the level of the superintendent of budget means
Creators: name: ÐÐ°ÐµÐ²Ð°, ÐÐ¾Ð»Ð¸Ð½Ð°
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: 2021
Subjects: Ð³Ð»Ð°Ð²Ð½ÑÐ¹ ÑÐ°ÑÐ¿Ð¾ÑÑÐ´Ð¸ÑÐµÐ»Ñ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ²
Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ
Ð¼ÐµÑÑÐ½ÑÐµ Ð°Ð´Ð¼Ð¸Ð½Ð¸ÑÑÑÐ°ÑÐ¸Ð¸
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÐ¸
ÑÐ»ÐµÐºÑÑÐ¾Ð½Ð½ÑÐ¹ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð¾Ð±Ð¾ÑÐ¾Ñ
Ð¸ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ðµ Ð±ÑÐ´Ð¶ÐµÑÐ°
superintendent of budget means
public institutions
local administrations
internal control
reporting control
electronic workflow
budget execution

description: ÐÐ±ÑÐµÐºÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â ÐÐ¾Ð¼Ð¸ÑÐµÑ Ð¿Ð¾ ÑÐ¾ÑÐ¸Ð°Ð»ÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐµ Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ð°. ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â ÑÐ¸ÑÑÐµÐ¼Ð° Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¼ÑÐ½Ð¸ÑÐ¸Ð¿Ð°Ð»ÑÐ½ÑÑ Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð¾ÑÐ´ÐµÐ»Ð° Ð±ÑÐ´Ð¶ÐµÑÐ½Ð¾Ð³Ð¾ ÑÑÐµÑÐ°. Ð¦ÐµÐ»ÑÑ Ð´Ð¸ÑÑÐµÑÑÐ°ÑÐ¸Ð¸ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¿Ð¾Ð»ÑÑÐ°ÑÐµÐ»ÐµÐ¹ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð½Ð° ÑÑÐ¾Ð²Ð½Ðµ ÐÐ ÐÐ¡. ÐÐ°Ð´Ð°ÑÐ°Ð¼Ð¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÑÑÑÑ: 1. ÐÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÐ¸ Ð² ÐÐ¾Ð¼Ð¸ÑÐµÑÐµ Ð¿Ð¾ ÑÐ¾ÑÐ¸Ð°Ð»ÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐµ Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ð°. 2. ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ Ð¼ÐµÑ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸. 3. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸. 4. Ð¡Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð½Ð° ÑÑÐ¾Ð²Ð½Ðµ ÐÐ ÐÐ¡ Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸ÐµÐ¼ Ð­ÐÐ. Ð ÑÐ°Ð±Ð¾ÑÐµ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð° Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ ÐÐ¾Ð¼Ð¸ÑÐµÑÐ° Ð¿Ð¾ ÑÐ¾ÑÐ¸Ð°Ð»ÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐµ Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ð°, Ð¿ÑÐ¸Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸, Ð²ÑÑÐ²Ð»ÐµÐ½Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð¾ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ ÑÑÐ±Ð²ÐµÐ½ÑÐ¸ÑÐ¼ Ð¼ÐµÑÑÐ½ÑÐ¼ Ð°Ð´Ð¼Ð¸Ð½Ð¸ÑÑÑÐ°ÑÐ¸ÑÐ¼. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð±ÑÐ»Ð° Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ð° Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð³ÑÐ°ÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð¾Ð´ÐµÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐ¾ÑÐµÑÑÐ¾Ð², Ð½Ð°Ð±Ð»ÑÐ´ÐµÐ½Ð¸Ñ, ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð½ÑÐµ Ð² Ð´Ð¸ÑÑÐµÑÑÐ°ÑÐ¸Ð¸ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ñ Ð´Ð»Ñ ÑÐµÑÐµÐ½Ð¸Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð½Ð° ÑÑÐ¾Ð²Ð½Ðµ ÐÐ ÐÐ¡ Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸ÐµÐ¼ ÑÑÐµÐ´ÑÑÐ² ÑÐ»ÐµÐºÑÑÐ¾Ð½Ð½Ð¾Ð³Ð¾ Ð²Ð·Ð°Ð¸Ð¼Ð¾Ð´ÐµÐ¹ÑÑÐ²Ð¸Ñ.
description: The object of research is the Committee for Social Policy of Saint-Petersburg. The subject of study is the system of internal control of the municipalities reports in the budget accounting department. The purpose of the dissertation is to develop measures to improve the efficiency of internal control of the reporting of recipients of budgetary funds at the level of the superintendent of budget means. The work completes the following tasks: 1. Identification of problems of internal control of reporting in the Committee for Social Policy of St. Petersburg. 2. Proposal of measures to improve the efficiency of internal control of reporting. 3. Development of performance indicators for internal control of reporting. 4. Drawing up recommendations to improve the efficiency of reporting control at the level of with the superintendent of budget means with use of EDM technologies. This work examines the performance of the Committee for Social Policy of St. Petersburg, provides an analysis of its financial activity, identifies the problems of internal control of reporting. The development of recommendations for improving efficiency was carried out using graphical modeling of processes, observation, comparative analysis of indicators. The recommendations developed in the dissertation can be applied to solve the problems of the effectiveness of reporting control at the level of superintendents using electronic interaction tools.