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 Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ² Ð² Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸
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 the efficiency audit of the use of public funds in the Russian Federation
Creators: name: ÐÑÐ½ Ð¡ÑÐ½ÑÑÐ¸Ð½Ñ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: 2023
Subjects: Ð°ÑÐ´Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐ¹Â ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐµ ÑÑÐµÐ´ÑÑÐ²Ð°
ÑÑÐ°Ð½Ð´Ð°ÑÑÑ Ð°ÑÐ´Ð¸ÑÐ°
audit of efficiency
government funds
government control
budget funds
audit standards

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description: The relevance of the research lies in the need to develop the use of government funds in audits of efficiency, which can maximize the effectiveness of the use of government funds and ensure sustainable development in the economic and social spheres. The object of the research is government control and the process of using government funds. The subject of the research is the audit of efficiency in the use of government funds, its methods and tools, applied in government financial control. The aim of the research is to study and analyze existing approaches and methods of efficiency audit, as well as to develop proposals for improving this methodology within the system of government financial control. Sources of information include data from domestic and foreign scientific literature, official Internet resources, and analytical agencies. The novelty of the research lies in the development of a methodology for auditing the efficiency of budget spending, based on the medium-term budgeting method, to determine measures to increase the efficiency of budget expenditures. The methodology scientifically justifies the qualitative assessment of the dynamics of results based on the use of a coefficient matrix, a rating scale, and a formula for an integral assessment, carried out using the MS Office (Excel) package. The practical significance of the research lies in the possibility of using the proposed methodology by executive authorities and local self-government bodies.