title: ÐÑÐ´Ð¸Ñ 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
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: Audit of efficiency of use of budgetary funds
Creators: name: Ð¡Ð¿Ð¸ÑÐºÐ¾Ð², ÐÐµÐ¾ÑÐ³Ð¸Ð¹
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: 2018
Subjects: 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°
Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð¸ÑÐ¿Ð¾Ð»Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð¾ÑÐ³Ð°Ð½ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð²Ð»Ð°ÑÑÐ¸ Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ð°.
Ð¦ÐµÐ»ÑÑ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¸ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð°ÑÐ¿ÐµÐºÑÐ¾Ð² 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° ÑÐµÑÑÐ¸ÑÐ¾ÑÐ¸Ð¸ Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ð° Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹, Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÑ Ð½Ð° ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ 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. 
 Ð ÑÐ¾Ð´Ðµ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ»Ð¾ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¾, ÑÑÐ¾ Ð² ÑÐµÐ»ÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ð³Ð¾ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ Ð½Ð°Ð»Ð°Ð´Ð¸ÑÑ Ð²Ð½ÑÑÑÐµÐ½Ð½Ð¸Ð¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ. Ð¢Ð°ÐºÐ¶Ðµ Ð±ÑÐ»Ð¸ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ ÑÐµÐ»Ð¸ Ð¸ Ð·Ð°Ð´Ð°ÑÐ¸ 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, ÐµÐ³Ð¾ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²Ð¾Ðµ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð¸ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ.
 ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð´Ð°Ð½Ð½ÑÑ Ð³Ð¾Ð´Ð¾Ð²ÑÑ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐµÐ¹ Ð¸ÑÐ¿Ð¾Ð»Ð½Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð³Ð¾ Ð¾ÑÐ³Ð°Ð½Ð° Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð²Ð»Ð°ÑÑÐ¸ Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ð° Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸. ÐÐ°Ð½Ð½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿Ð¾ÐºÐ°Ð·Ð°Ð», ÑÑÐ¾ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ Ð¸Ð¼ÐµÐµÑ Ð¿Ð¾ÑÑÐ¾ÑÐ½Ð½ÑÐµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð² ÐºÐ¾Ð½ÑÑÐ¾Ð»Ðµ Ð·Ð° ÑÐ°ÑÑÐ¾Ð´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ². Ð¢Ð°ÐºÐ¶Ðµ Ð±ÑÐ»Ð¸ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ° Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð·Ð° 2016 Ð³Ð¾Ð´, 2017 Ð³Ð¾Ð´ Ð¸ Ð¿ÐµÑÐ²Ð¾Ðµ Ð¿Ð¾Ð»ÑÐ³Ð¾Ð´Ð¸Ðµ 2018 Ð³Ð¾Ð´Ð°.
ÐÑÐ½Ð¾Ð²ÑÐ²Ð°ÑÑÑ Ð½Ð° Ð²ÑÐ²Ð¾Ð´Ð°Ñ, Ð¿Ð¾Ð»ÑÑÐµÐ½Ð½ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ, Ð±ÑÐ»Ð¸ ÑÑÐ¾ÑÐ¼ÑÐ»Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ, Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÐµ Ð½Ð° ÑÐ»ÑÑÑÐµÐ½Ð¸Ðµ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð² Ð²Ð¸Ð´Ðµ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ Ð²Ð½ÑÑÑÐµÐ½Ð½ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ.
description: The object of the research is the executive body of state power in St. Petersburg.
The purpose of the final qualifying work is to conduct a study of the theoretical and practical aspects of the audit of the effectiveness of the use of budgetary funds in St. Petersburg and the proposal of measures aimed at improving the efficiency of the use of budgetary funds.
In the course of this work, it was justified that in order to effectively use budget funds, it is necessary to establish internal financial controls. Also, the goals and objectives of the audit of the effectiveness of the use of budgetary funds, its regulatory and regulatory framework and the specifics of its implementation were reviewed.
On the basis of annual reports of the executive body of St. Petersburg, the effectiveness of the activity was analyzed. This analysis showed that the organization has constant problems in controlling the expenditure of budgetary funds. The organizationâs accounting policies, performance indicators for 2016, 2017 and the first half of 2018 were also reviewed.
Based on the findings of the study, we formulated measures aimed at improving the spending efficiency of budget funds in the form of introducing internal financial control.