title: ÐÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð·Ð½Ð°Ð½Ð¸Ð¹ Ð¿ÑÐ¸ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ð¸Ð¸ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ð¸ Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÑ Ñ ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ 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° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: Use of special knowledge in control and detection of violations related to the spending of budget funds
Creators: name: Ð¡Ð¸Ð½Ð¸ÑÑÐ½Ð°, ÐÑ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: 2023
Subjects: Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
Ð²Ð½ÐµÑÐ½Ð¸Ð¹ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐ¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð·Ð½Ð°Ð½Ð¸Ñ
Ð¿ÑÐ¾Ð²ÐµÑÐºÐ°
ÐÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½Ð¾-ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð°Ð»Ð°ÑÐ°
budget funds
external state financial control
special knowledge
verification
Chamber of Control and Accounts

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description: The aim of the work is to generalize the practice of using special knowledge in the implementation of control and detection of violations related to the expenditure of budgetary funds. The following tasks were solved: - the theoretical aspects of the concepts of "budget" and "budgetary funds" were studied, as well as the powers of state financial control bodies were disclosed; - a classification of violations related to the expenditure of budgetary funds is given; - the features of conducting control measures of the Chamber of Control and Accounts of St. Petersburg were considered; - an analysis of the activities of the Chamber of Control and Accounts of St. Petersburg was carried out; - recommendations for improving the activities of the institution under study and its employees are proposed. The relevance of the topic is due to the increasing importance of control in spending budgetary funds. The sources of information were legislative and regulatory acts of the Russian Federation in the field of budgetary relations, scientific literature, data from the official website of the Chamber of Control and Accounts of St. Petersburg, materials from Internet publications. The practical significance of the work lies in the development of a methodology for assessing the effectiveness and efficiency of the St. Petersburg Chamber of Control and Accounts, which can be applied by any control and accounts body, as well as by the Accounts Chamber of the Russian Federation in order to determine the rating positions of these bodies. The work was done in the text editor of the MS Office software package (Word). The analysis and processing of information, as well as the visualization of the results obtained, was carried out using the MS Office (Excel) software package.