Journal articles: 'State Budget and Control Board' – Grafiati (2024)

Abstract:

State budget management is tightly related to how the existing state law regulates fiscal relationship between the central government and the regional-local governments. The authority granted to regional-local government to manage their own budgeting more or less autonomously in practice results in mismanagement, misuse of available financial resources and even corruption. Unfettered and unchecked financial leakage at the regional government level may and have resulted in failure to realize and implement projects much needed by society. In light of this situation, a justified need arise for state intervention to monitor-control planning and realization of regional-local government budget. The author proposed the expansion of the Audit Board of the Republic Indonesia’s authority. They should not passively wait for financial reports to be submitted but actively assist regional-local government in planning their own budget, monitor the spending and realization of it and lastly, provide assistance in drafting the final report.

Abstract:

This paper reviews the notable Chinese State-Owned Enterprises’ (SOEs) low efficiency and shows that the agency problems with SOEs constitutes the characteristics of corporate governance - insiders’ control, soft budget constraints, managerial slack and lack of competent managers. It is this corporate governance structure that results in SOEs’ inefficiency. The paper further argues that the current corporatisation of SOEs in China through share issue does not improve corporatised SOEs’ performance because it has not effectively dealt with the agency problems associated with public ownership, and, therefore, falls short in addressing the critical issue of corporate governance. The creation of an effective corporate governance mechanism requires the development of the country’s market-oriented institutions. It is difficult to prescribe what type of governance structure China should adopt, although it is argued that for former SOEs a neo-corporatist approach with a two-tier board structure may have advantage over a neo-liberal approach with a single board. For China, the most important issue is not to find a fixed set of governance models from which to copy, but to develop institutions that are conducive to effective corporate governance.

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The aim of the article is to investigate the peculiarities of financing NATO's armed forces. The following methods were used in the study process: comparative analysis method, correlation analysis, content analysis. The current state of defense financing in the world and in NATO countries has been clarified. Sources of funding for civilian and military budgets and NATO security investment programs are highlighted. The civilian budget covers staff costs, operational costs, capital expenditures and expenses for the International Secretariat's programs at NATO Headquarters. The military budget covers the costs of operating and maintaining the structure of NATO military management bodies. The procedure for the payment of direct and indirect contributions to NATO content by the Allies is disclosed. The tasks of the bodies responsible for financial control over the formation and use of NATO finances are described: the North Atlantic Council, the Resource Policy and Planning Council, the Budget Committee, the Investment Committee, the NATO Independent International Audit Board. Shares of financing of civilian and military budgets, as well as NATO programs by NATO member countries, the ratio of defense expenditures to GDP in NATO countries, the share of capital expenditures in the structure of defense expenditures of NATO countries are analyzed. The volumes and structure of defense financing expenditures in Ukraine are compared with NATO countries. It is revealed that during 2014-2018 Ukraine significantly increased the amount of defense financing, at the same time the share of capital expenditures in the structure of defense spending in Ukraine remains insignificant. It is proposed to increase the share of expenditures on military investments and innovations, purchase of armaments and military equipment, construction of military facilities and, at the same time, limit the share of current expenditures on the maintenance of the armed forces.

Abstract:

In many industrial applications like semiconductor production and optical inspection systems, the availability of positioning systems capable to follow trajectory paths in the range of several centimetres, featuring at the same time a nanometre-range precision, is demanding. Pure piezoelectric stages and standard positioning systems with motor and spindle are not able to meet such requirements, because of the small operation range and inadequacies like backlash and friction. One concept for overcoming these problems consists of a hybrid positioning system built through the integration of a DC-drive in series with a piezoelectric actuator. The wide range of potential applications enables a considerable market potential for such an actuator, but due to the high variety of possible positioned objects and dynamic requirements, the required control complexity may be significant. In this paper, a real-time capable state-space control concept for the piezoelectric actuators, embedded in such a hybrid micropositioning system, is presented. The implementation of the controller together with a real-time capable hysteresis compensation measure is performed using a low-budget FPGA-board, whereas the superimposed integrated controller is realized with a dSPACE RCP-system. The advantages of the designed control over a traditional proportional-integral control structure are proven through experimental results using a commercially available hybrid micropositioning system. Positioning results by different dynamic requirements featuring positioning velocities from 1 ?m/s up to 5 cm/s are given.

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ABSTRACT Effective and efficient surveillance systems are key for preventing arthropod-borne diseases. We examined the capacity of Florida mosquito control districts (both state-approved and open programs, n = 90; 48.9% response rate). Questions centered on budgets, staffing levels, equipment, vector control measures, and staff perceptions of own agency's capacity to implement routine surveillance and vector control activities. Bivariate analyses indicate that districts with relatively large budgets have advanced capacities regarding staffing levels, employee specialties, mosquito control equipment, conduct routine surveillance and vector control yet they serve only a small proportion of the population. Independent tax districts' average annual budgets were 9 times higher than Board of County Commissioners programs in fiscal year 2017–18. Most respondents indicated that staff is appropriately trained, and has timely access to information and needed equipment for mosquito surveillance and control. Slightly more than half of respondents feel they are understaffed. Perceived understaffing may compromise mosquito surveillance and control efforts in some districts.

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The article deals with the development, implementation and research of the spectrum analyzers that can be used in sensor networks and Internet systems of things. As an operating frequency range, 2.4–2.5 GHz ISM is selected. At the stage of hardware selection, a comparative analysis of existing available microcontrollers for the analysis of the spectrum, the choice of hardware interfaces, the ordering of the required modules and electrical components, as well as the input control is carried out. During development, several variants of spectrum analyzers on the basis of microcontroller and TI Chipcon СС2500 microcontrollers with USB interfaces, as well as Cypress CYWUSB6935 modules with LPT and USB interfaces, have been implemented. At the development stage, the development of the printed circuit board, its fabrication, component assembly, microcontroller programming, the verification of the assembly's robustness, making corrections, connecting to a personal computer and assembly in the case have been carried out. An analysis of existing software for collecting information on the state of the wireless broadcast is also conducted. According to the results of comparative experiments of various collections of spectrum analyzers, spectrographs for different types of signals were obtained. On these typical spectrographs a comparative analysis of the work of various prototypes was conducted. The offered approaches to building sensors on the basis of spectrum analyzers allow to create low-power modules for embedding in existing wireless information networks of enterprises for prevention of inter-channel interference and ensuring the integrity of data transmission. As a result of experiments, it is evident that not all existing modules are very different in characteristics, and the quality of their work is directly related to the type and quality of the antenna. The article gives the basic electric circuits, a list of elements, examples of PCBs, programmers, software and prototypes.

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Abstract. Ozone (O3) is a photochemical oxidant, an air pollutant and a greenhouse gas. As the main precursor of the hydroxyl radical (OH) it strongly affects the oxidation power of the atmosphere. The remote marine boundary layer (MBL) is considered an important region in terms of chemical O3 loss; however surface-based atmospheric observations are sparse and the photochemical processes are not well understood. To investigate the photochemistry under the clean background conditions of the Southern Atlantic Ocean, ship measurements of NO, NO2, O3, JNO2, J(O1D), HO2, OH, ROx and a range of meteorological parameters were carried out. The concentrations of NO and NO2 measured on board the French research vessel Marion-Dufresne (28° S–57° S, 46° W–34° E) in March 2007, are among the lowest yet observed. The data is evaluated for consistency with photochemical steady state (PSS) conditions, and the calculations indicate substantial deviations from PSS (Φ>1). The deviations observed under low NOx conditions (5–25 pptv) demonstrate a remarkable upward tendency in the Leighton ratio (used to characterize PSS) with increasing NOx mixing ratio and JNO2 intensity. It is a paradigm in atmospheric chemistry that OH largely controls the oxidation efficiency of the atmosphere. However, evidence is growing that for unpolluted low-NOx (NO + NO2) conditions the atmospheric oxidant budget is poorly understood. Nevertheless, for the very cleanest conditions, typical for the remote marine boundary layer, good model agreement with measured OH and HO2 radicals has been interpreted as accurate understanding of baseline photochemistry. Here we show that such agreement can be deceptive and that a yet unidentified oxidant is needed to explain the photochemical conditions observed at 40°–60° S over the Atlantic Ocean.

Abstract:

Abstract. Ozone (O3) is a photochemical oxidant, an air pollutant and a greenhouse gas. As the main precursor of the hydroxyl radical (OH) it strongly affects the oxidation power of the atmosphere. The remote marine boundary layer (MBL) is considered an important region in terms of chemical O3 loss; however surface-based atmospheric observations are sparse and the photochemical processes are not well understood. To investigate the photochemistry under the clean background conditions of the Southern Atlantic Ocean, ship measurements of NO, NO2, O3, JNO2, J(O1D), HO2, OH, ROx and a range of meteorological parameters were carried out. The concentrations of NO and NO2 measured on board the French research vessel Marion-Dufresne (28° S–57° S, 46° W–34° E) in March 2007, are among the lowest yet observed. The data is evaluated for consistency with photochemical steady state (PSS) conditions, and the calculations indicate substantial deviations from PSS (Φ>1). The deviations observed under low NOx conditions (5–25 pptv) demonstrate a remarkable upward tendency in the Leighton ratio (used to characterize PSS) with increasing NOx mixing ratio and JNO2 intensity. It is a paradigm in atmospheric chemistry that OH largely controls the oxidation efficiency of the atmosphere. However, evidence is growing that for unpolluted low-NOx (NO + NO2) conditions the atmospheric oxidant budget is poorly understood. Nevertheless, for the very cleanest conditions, typical for the remote marine boundary layer, good model agreement with measured OH and HO2 radicals has been interpreted as accurate understanding of baseline photochemistry. Here we show that such agreement can be deceptive and that a yet unidentified oxidant is needed to explain the photochemical conditions observed at 40°–60° S over the Atlantic Ocean.

Abstract:

In the article identifies the economic essence of financial results and financial regulation of associations of co-owners of apartment buildings. The main financial aspects (budgeting, formation of structural components of the income portfolio and expenditure items, submission of financial statements of associations, participation in co-financing programs with the local budget) and economic and organizational aspects of the functioning of associations are considered. Chairman of the Board and the General Meeting). The existing forms of apartment building management in Ukraine have been studied (direct management of an apartment building, which is appropriate for multi-family buildings; building management by an association of apartment building co-owners and apartment building management by a management company). The preconditions for the creation and state of development of associations of co-owners of an apartment building in Ukraine, the region (Dnipropetrovsk region) and the city of Kamianske are analyzed. It was found that the number of associations in Ukraine has more than doubled in the last ten years, but the share in the total number of apartment buildings remains very small. The main legislative and regulatory framework for regulating the activities of associations of co-owners of apartment buildings in Ukraine is considered. The causes of occurrence and the amount of indebtedness of the population for payment for the maintenance of the house and adjacent territory are investigated. It has been established that the vast majority of the population does not pay for the maintenance of houses, primarily due to the provision of poor quality services, and not due to lack of financial resources. The main advantages of creating condominiums in Ukraine are highlighted (co-owners independently decide on house management, condominium members independently manage the common property of an apartment building and control the use of their financial resources, co-owners can earn money on joint property and spend money on landscaping, etc.) and shortcomings (difficulty in electing the initiative group and the chairman of the board, conducting financial and operational activities, ignorance of the chairmen and members of the board). The successful experience of the association of co-owners in Kamianske was studied.

Abstract:

Abstract This study was conducted to determine the authority on financial management of East Kalimantan, analyze the financial management, and identify the regional authority perspective of east Kalimantan as stated in the Regulation of Minister of Home Affairs No. 13 in 2006 as the embodiment of good governance. The data used in this study was in the form of qualitative data which was obtained from the government of East Kalimantan and processed by applying qualitative descriptive analysis method and investigated using explorative approach. The results showed that the process of regional budget preparation of East Kalimantan has fully reflected the aspirations of the local community, the implementation of financial management has been organized effectively and efficiently in accordance with the idea of the Supreme Audit Institution (BPK)presented in the financial statements of East Kalimantan in 2012 which obtained the qualification criteria that meet the expectations. In addition, the province inspectorate board has executed their duty to control the financial management satisfactorily where the testing accountability was completely supported by sufficient evidence and the results of the annual review of financial statements performed by Local Government Agencies (SKPD)

Abstract:

Goals and objectives of the study: The goal of this paper was to study the influence of mobile phone radiation to people and possible protective effect of the Quantum Resonance Technology mobile application. Study design: An open, randomized, placebo - controlled trials during two weeks. People was measured initially, randomly divided to two groups and measured after two weeks after listening to Quantum Resonance app, Yippi Wave 3.0 Yippi. Participants of the control group listened to classical music twice a day. Subjects: 40 apparently healthy adults, age 22 – 56 years, 13 men and 27 women, randomly divided into two groups of 20 people. Randomization was based on the random numbers principle. The study protocol was approved by the Institutional Review Board (IRB) of the Federal State Budget Institution “Saint-Petersburg Scientific-Research Institute for Physical Culture”, Russia. All participants signed an informed consent form, where a written and oral explanation of the research protocol was provided. Interventions: Participants in control group for two weeks, twice a day was listening to classical music; participants in an experimental group for two weeks, twice a day was listening to Quantum Resonance Technology apps Yippi Wave 3.0 audio programs via their mobile phone. Outcome measures: Measurement of stress and energy coefficients with bio-well technology. Results: The results of this study show that people react differently to the radiation from the mobile phone: for some people, turning the phone on in ringing mode does not cause any reaction, while for others it increases the level of stress. After using Quantum Resonance Technology apps Yippi Wave 3.0 via the mobile phone for two weeks all participants of the experimental group did not respond to the radiation of the mobile phone, while for the participants of the control group reactions was the same. Conclusions: Quantum Resonance Technology apps Yippi Wave 3.0 applications have energized and protective effects on humans. This study should be considered a pilot study and the results are preliminary.

Abstract:

This paper presents a flexible Telemetry, Tracking & Command (TT&C) transponder for Earth Observation (EO) small satellites. The proposed device adds to the state-of-the-art EO TT&C transponders the possibility of scientific data transfer thanks to the high downlink data-rate (up to 40 Mbps) and in-flight reconfigurability via Telecomand (TC). The integration of these features in one single device represents a considerable optimization in terms of mass budget, which is important for EO small satellites. Furthermore, in-flight reconfigurability of communication parameters via TC is important for in-orbit link optimization, which is especially useful for Low-Earth Orbit (LEO) satellites where visibility can be as short as few hundreds of seconds. The proposed transponder is a digital radio unit working at 70 MHz intermediate frequency (IF). A new custom and configurable hardware accelerator was developed to cover intensive radio DSP functions at IF. The custom hardware is integrated in a single FPGA with a space-compliant processor core, for control, configuration and interface with the other satellite subsystems. All the quantization parameters were fine-tailored to reach a trade-off between hardware complexity and implementation loss (IL). The IF RX/TX ports require eight bits and seven bits, respectively. The IL is 0.5 dB at BER = 10-5 for the RX chain. A system proof-of-concept was implemented on the Xilinx Virtex 6 VLX75T-FF484 FPGA. The total device occupation is 82%. The power consumption of the design fitted in FPGA is less than 2 W. The power consumption of the whole demonstrator board is less than 9 W.

Abstract:

The article is devoted to the issues of control over the expenditures of budgetary funds to finance budget investments. The main problems of financing budget investments in the field of construction in progress have been identified. The directions of improvement of state control over financing of objects of unfinished capital construction at the expense of budgetary funds are proposed.

Abstract:

Our article analyzes historical data for New York State on the percentage of school board budget proposals that are defeated each year and panel data that we have collected on budget vote success for individual school districts in the state. We find that changes in state aid have little impact on budget vote success. Defeating a budget in one year increases the likelihood that voters will defeat a budget the next year. Finally, districts have a lower probability of having their budget proposals defeated when their school board members have longer terms.

Abstract:

Introduction. Most of the local budgets are subsidized, there are many shortcomings in planning the revenue and expenditure part of the budgets, a rather high level of violations when considering and taking decisions on local budgets, which, accordingly, does not carry out a number of socio-economic functions of local self-government bodies. Therefore, the key role in reducing all of the above-mentioned negative phenomena, which are currently present in the process of forming local budgets, is allocated to budget control. Purpose. The purpose of the article is to analyze the current state of budget control in drafting, reviewing and making decisions about local budgets in order to identify the most significant problems and outline ways of their solution taking into account therealities of the modern economy. Results.To date, there are many shortcomings in the planning of the revenue and expenditure part of the budgets, as well as a rather high level of violations when considering and making decisions about local budgets, due to which the number of socioeconomic functions of local self-government bodies is not carried out accordingly. In 2017, at the time of the inspection, the facts of conducting operations with allocation of budget funds for the total amount of UAH 99.4 million were detected in violation of the legislation, which is UAH 20.9 million. more than in the previous year, incl. Violation of funds from the state budget – 58.6 million UAH, with funds from local budgets – more than 40.8 million UAH. A key role in reducing all of the above-mentioned negative phenomena, which are currently present in the process of formation of local budgets, is allocated to budget control. Conclusions. The conducted research of the practice of budget control in drafting, reviewing and taking decisions on local budgets made it possible to formulate the following conclusions and proposals: it is necessary to form a single mechanism for calculating the planned and forecast indicators of revenues of local budgets; it is necessary to increase the level of openness and transparency in the process of drafting local budgets; it is worth improving the legislative framework that would oblige local authorities to involve public representatives in the process of preparing and adopting decisions on local budgets.

Abstract:

Purpose The purpose of this paper is to conduct a state-of-the-art review of the ongoing research on the Industry 4.0 phenomenon, highlight its key design principles and technology trends, identify its architectural design and offer a strategic roadmap that can serve manufacturers as a simple guide for the process of Industry 4.0 transition. Design/methodology/approach The study performs a systematic and content-centric review of literature based on a six-stage approach to identify key design principles and technology trends of Industry 4.0. The study further benefits from a comprehensive content analysis of the 178 documents identified, both manually and via IBM Watson’s natural language processing for advanced text analysis. Findings Industry 4.0 is an integrative system of value creation that is comprised of 12 design principles and 14 technology trends. Industry 4.0 is no longer a hype and manufacturers need to get on board sooner rather than later. Research limitations/implications The strategic roadmap presented in this study can serve academicians and practitioners as a stepping stone for development of a detailed strategic roadmap for successful transition from traditional manufacturing into the Industry 4.0. However, there is no one-size-fits-all strategy that suits all businesses or industries, meaning that the Industry 4.0 roadmap for each company is idiosyncratic, and should be devised based on company’s core competencies, motivations, capabilities, intent, goals, priorities and budgets. Practical implications The first step for transitioning into the Industry 4.0 is the development of a comprehensive strategic roadmap that carefully identifies and plans every single step a manufacturing company needs to take, as well as the timeline, and the costs and benefits associated with each step. The strategic roadmap presented in this study can offer as a holistic view of common steps that manufacturers need to undertake in their transition toward the Industry 4.0. Originality/value The study is among the first to identify, cluster and describe design principles and technology trends that are building blocks of the Industry 4.0. The strategic roadmap for Industry 4.0 transition presented in this study is expected to assist contemporary manufacturers to understand what implementing the Industry 4.0 really requires of them and what challenges they might face during the transition process.

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The authors assess the current state of public financial control in Ukraine, identifies its main problematic aspects and suggests ways to solve them. There is a direct interdependence between increasing the level of corruption and weakening the effectiveness of public financial control. Forms and types of public financial control are considered depending on controlling subjects. The authors identify forms of public sector audit according to the ISSAI standards which include financial audit, performance audit and compliance audit. The paper touches upon the necessity of legislative introduction of audit of conformity with the corresponding definition of the purpose, tasks, subjects, objects, methods and procedures. It is proposed to implement the Standard for Auditing the Compliance of Public Resources, which will define general provisions, principles and criteria of compliance audit, as well as the procedure for planning, directions, methods and control points in its implementation, generalization and implementation of results. The main generalized indicators of activity of the Accounting Chamber in the period between 2009 and 2019 are presented and the basic trends in the development of the public financial control are covered. It characterizes the number of inspected objects, prepared reports, the volume of detected violations, the number of relevant response documents and the amount of estimated funding. The structure of identified violations in the main areas includes violations of the budget legislation, inefficient management of funds and violations of the administration of the revenue side of the state budget. The basic criteria for carrying out performance audit are defined and their analytical assessment is provided. The main directions of improvement of the public financial control with the use of key characteristics of the concept of good governance are offered, the fundamentals of which include the rule of law, equality, inclusiveness, efficiency, transparency and accountability. It is recommended to introduce and use a unified report on budget offenses, which will facilitate communication between regulatory authorities and allow for receiving, processing and storeing large amounts of information on the results of auditing.

Abstract:

Background The current understanding of advanced Parkinson disease (PD) and its treatment is largely based on data from outpatient visits. The most advanced and disabled individuals with PD are disconnected from both care and research. A previous pilot study among older, multimorbid patients with advanced PD demonstrated the feasibility of interdisciplinary home visits to reach the target population, improve care quality, and potentially avoid institutionalization. Objective The aim of this study protocol is to investigate whether interdisciplinary home visits can prevent a decline in quality of life of patients with PD and prevent worsening of caregiver strain. The protocol also explores whether program costs are offset by savings in health care utilization and institutionalization compared with usual care. Methods In this single-center, controlled trial, 65 patient-caregiver dyads affected by advanced PD (Hoehn and Yahr stages 3-5 and homebound) are recruited to receive quarterly interdisciplinary home visits over 1 year. The 1-year intervention is delivered by a nurse and a research coordinator, who travel to the home, and it is supported by a movement disorder specialist and social worker (both present by video). Each dyad is compared with age-, sex-, and Hoehn and Yahr stage–matched control dyads drawn from US participants in the longitudinal Parkinson’s Outcome Project registry. The primary outcome measure is the change in patient quality of life between baseline and 1 year. Secondary outcome measures include changes in Hoehn and Yahr stage, caregiver strain, self-reported fall frequency, emergency room visits, hospital admissions, and time to institutionalization or death. Intervention costs and changes in health care utilization will be analyzed in a budget impact analysis to explore the potential for model adaptation and dissemination. Results The protocol was funded in September 2017 and approved by the Rush Institutional Review Board in October 2017. Recruitment began in May 2018 and closed in November 2019 with 65 patient-caregiver dyads enrolled. All study visits have been completed, and analysis is underway. Conclusions To our knowledge, this is the first controlled trial to investigate the effects of interdisciplinary home visits among homebound individuals with advanced PD and their caregivers. This study also establishes a unique cohort of patients from whom we can study the natural course of advanced PD, its treatments, and unmet needs. Trial Registration ClinicalTrials.gov NCT03189459; http://clinicaltrials.gov/ct2/show/NCT03189459. International Registered Report Identifier (IRRID) PRR1-10.2196/31690

Abstract:

The relevance of the topic of the study is determined by the processes of reforming financial control system under conditions of the budgetary decentralization and euro integration processes in Ukraine. The theoretical and methodological principles of researching budgetary security and decentralization were determined. Based on the data within a twenty-five-year period the dynamics of profits, costs and surplus of the Consolidated budget of Ukraine were analyzed. The influence of the economic development cyclicity on budgetary security in the part of occurrence of budgetary deficit was identified. The quantitative assessment of budget decentralization in Ukraine was made based on the share of revenue of local budget in the revenues of Consolidated budget as well as transfers in the revenue and expenditure of the State budget of Ukraine. The scientific outcome of the study is the refinement of the definition of budget security for the state and the regions and substantiation of the conceptual model of financial control under decentralization conditions. Unlike the existing definitions the proposed definition is grounded on the change of the ideology of the budget process participants under conditions of its democratization and decentralization as well as the risk-oriented and strategic approach. The proposed conceptual model of financial control under decentralization conditions is grounded on the unified network of the state and municipal control authorities, delegation of control functions according to the budget powers, transition from the inspection of inter-budgetary transfers to the audit of budget security under conditions of accepted socio-economic living standards of the local population, unification and standardization of the approaches to conducting audits of legality and effectiveness of the formation and using the local budgets.

Abstract:

It is investigated in this paper that budget control is a component of public financial control, and treasury control is its integral component. Organization of effective treasury financial control over the completeness of the formation and timeliness of state revenues, as well as the legality and efficiency of the budget funds use is becoming one of the main priorities of modern economic policy. Features of treasury control over the formation and spending of budget funds are revealed. The peculiarity of control performed by the treasury bodies is that it is carried out mainly before and at the stage of operations with budget funds. Thus, when violations of budget legislation are detected by participants of the budget process, the treasury bodies can take measures to prevent violations in the process of forming budget funds, as well as their inappropriate and inefficient use. It is determined that in case of violations of budget legislation by managers and recipients of budget funds the following measures are initiated: warning of improper implementation of budget legislation with the requirement to eliminate violations and suspend operations with budget funds in accounts opened with the Treasury. It is proved that the treasury bodies, carrying out preliminary and current control in the process of servicing budget funds, essentially take precautionary measure against possible abuses and violations in the use of budget funds by managers and recipients of budget funds. It is substantiated that at present in Ukraine in the context of optimization of the budget process and the introduction of medium-term budget planning with the program-target method, it is important to improve control over the budget funds spending. Ensuring transparency of control is also an important problem. Another area of the treasury control development is to ensure the operational management of funds of a single treasury account and further centralization of financial resources on it. The conclusion about the necessity of complex improvement and development of treasury control considering foreign experience is made.

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This study aims to find out how the board's knowledge about the budget in implementing regional financial supervision (APBD). This research was conducted with qualitative methods by presenting elements of questions regarding the board's knowledge of budget and regional financial supervision. Methods of gathering information using interviews and documentation to members of the Sidoarjo Regency council. The results of this study indicate that board members understand the process of determining the budget carried out by the executive, so that they can supervise and control the implementation of the APBD in Sidoarjo Regency. And expect follow-up from the executive on recommendations that have been given by the legislature where so far there has been no follow-up done.

Abstract:

Purpose The purpose of this paper is to examine whether Washington State school district financial reporting and budget reporting meet the information needs of school board directors charged with governance. Design/methodology/approach Washington State school board directors were surveyed and asked to rank information items’ usefulness in carrying out their governance role. School district annual reports, budgets and websites were examined to determine whether the identified information was reported and easily transparent to those charged with governance and the public. Findings Directors rank information on strategic oversight, budget planning and student outcomes as more useful, consistent with the strategic role of new public management. Follow-on analysis of district annual financial reports, budgets and websites reveal that the availability of the information ranked useful by directors is limited. The findings suggest an information gap exists between directors’ information needs and school district reporting. Annual reports and budgets, when provided, often provide typical financial statements and variance data, respectively, rather than reporting on mission-aligned performance measures. The main consequence of the information gap may be compromised decision-making effectiveness. Originality/value By directly asking those charged with governance what information they identify as useful and then examining whether the information is reported in the annual report, budget or website, the study links user information needs to information transparency.

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he article discusses the issues of achieving the required level of quality in the process of using budget funds by state financial control bodies, including the Treasury of the Russian Federation. Attention is paid to the internal audit of the treasury, performance indicators. The functions of control and audit of the federal government institution “Center for supporting the activities of the Treasury of Russia” as an auxiliary body of the Treasury are considered. Based on this, the focus of at ten-tion was associated with the study of the process of control of the treasury in ensuring the economic security of the entire state. The tasks were solved in terms of disclosing the concept of “control and supervision activity”, determining the place and role of control bodies in budgeting, considering the role of the treasury in ensuring control over budget execution and analyzing identified violations in the budget process, identifying areas for improving the control and supervision of the treasury.

Abstract:

The system of state financial control of Ukraine is investigated, its conceptual apparatus is analyzed. It is noted that a significant lever of influence on the efficiency of budget management is control as an important component of the public financial management system. The control function in the budget expenditure management system helps to effectively manage finances within the current legislation. However, despite the current legislative and regulatory framework, in the field of public financial control there remain issues that require a separate legislative regulation of the status of each regulatory body with clear functions of audits, expert and other control and analytical measures. The need for such a law is dictated by the desire to avoid duplication of functions of regulatory authorities, increase the efficiency of their interaction, conduct quality control measures, form transparent environment in the budget system. Particular attention is drawn to the lack of a transparent “economic field” in the country, which would prevent corruption, fraud, budget violations. The volumes of budget violations based on the results of audits of the Accounting Chamber are given. Emphasis is placed on the need to improve the legislative and regulatory framework, the state to defining clear rules for conducting economic activities, finding reliable economic levers, ways and methods to combat violations of budget legislation, inefficient management and use of budget funds. The necessity of introduction of compliance audit as an important tool of ensuring the observance by the participants of the budget process of legally defined norms, rules, procedures on the efficiency of management and use of budget funds is substantiated. The definition of three main types of audits (financial, performance and compliance) according to international standards is given, the methodological scheme of the main features and principles of audits and their differences is proposed, which will allow to identify each one separately.

Abstract:

The article defines the concept of “budget risk”, considers the most vulnerable component of budget risk-the stage of budget execution for expenditures, financial monitoring is considered as one of the methods of financial control, defines the functions of Rosfinmonitoring in the system of state bodies controlling the financial and budgetary sphere, as well as the role of subjects of primary financial monitoring to prevent and suppress risks associated with the expenditure of budget funds.

Abstract:

The government has three legal instruments to improve the budgetary discipline. There are internal control, good governance and accounting information. The purpose of this study is to investigate the impact of the three instruments on the budget discipline contained on research questions. First, how much impact internal control on budgetary discipline. Second, how much impact the good governance on budgetary discipline. Third, how much impact the quality of accounting information on budgetary discipline. This study was conducted at the State Ministry with a population of 34 units of analysis in 2015. The ministry was taken as a study unit because it is related to some phenomenon of violations on budgetary discipline that has occurred. Study approach using quantitative method and data analysis with partial least square. Primary data is taken with media questionnaires and secondary data taken from the respective publications of the Ministries. The results show that the impact of internal control and good governance on budget discipline is positive but weak. Then the impact of the quality of accounting information on budget discipline is negative but weak. This study was conducted when the state budget was deficit. Probable different results when study is undertaken at a time when the state budget is surplus. It is expected that the further study with the state budget on surplus and time series data to compare the results of study for making decision.

Abstract:

A system analysis of the core threats to the budgetary security of the state shows that the current performance of the budgetary system in Ukraine was formed under the pressure of destructive external and internal risks aggravating the budgetary security problem. The article’s objective is to deepen theoretical and methodological foundations for the assessment of core threats to the budgetary security of the state. It is demonstrated that the occurrence of external and internal threats to the budgetary security is characterized by the following tendencies: high level of GDP redistribution through the budgetary system; the growing figures of the total public debt, the government guaranteed debt and the payments to service and repayment of the public debt in Ukraine; the persisting high deficit of the public budget; high level of centralization of the budgetary funds. It is substantiated that the execution of budget revenues involves two main dimensions of risk activities, which are the threats related with the proceeding of taxes and other categories of obligatory payments to the budget, and the administrative threats stemming from the existing system of tax administering. The impact of the first group of threats can be minimized by building up a rational budgetary system with the optimal level of fiscal burden. Minimization of the impact from the second group of threats will enable for the effective work of government bodies charged with administering and control. The factors that cause risks and threats of budget losses resulting from failures in the budget revenues administration system are determined: risks which occurrence will result in the budget revenues never reaching the expected levels due to the inefficiency of forecasting and planning of budget revenues and failures in the routine operation process, first and foremost when mobilizing payments to the budget; risks of the excessive costs with the occurrence of which the costs for guaranteeing the projected figures of budget revenues by revenue category will exceed the economically viable ones; risks of the violation of the law, and risks of budget revenues administering per se.

Abstract:

A system analysis of the core threats to the budgetary security of the state shows that the current performance of the budgetary system in Ukraine was formed under the pressure of destructive external and internal risks aggravating the budgetary security problem. The article’s objective is to deepen theoretical and methodological foundations for the assessment of core threats to the budgetary security of the state. It is demonstrated that the occurrence of external and internal threats to the budgetary security is characterized by the following tendencies: high level of GDP redistribution through the budgetary system; the growing figures of the total public debt, the government guaranteed debt and the payments to service and repayment of the public debt in Ukraine; the persisting high deficit of the public budget; high level of centralization of the budgetary funds. It is substantiated that the execution of budget revenues involves two main dimensions of risk activities, which are the threats related with the proceeding of taxes and other categories of obligatory payments to the budget, and the administrative threats stemming from the existing system of tax administering. The impact of the first group of threats can be minimized by building up a rational budgetary system with the optimal level of fiscal burden. Minimization of the impact from the second group of threats will enable for the effective work of government bodies charged with administering and control. The factors that cause risks and threats of budget losses resulting from failures in the budget revenues administration system are determined: risks which occurrence will result in the budget revenues never reaching the expected levels due to the inefficiency of forecasting and planning of budget revenues and failures in the routine operation process, first and foremost when mobilizing payments to the budget; risks of the excessive costs with the occurrence of which the costs for guaranteeing the projected figures of budget revenues by revenue category will exceed the economically viable ones; risks of the violation of the law, and risks of budget revenues administering per se.

Abstract:

Inefficiency of the customs regulation system, imperfection of the existing system of monitoring of export-import operations, low level of observance of budgetary discipline, shadow economy requires updating of methodical approaches to improvement of the customs control system. The purpose of the article is to form strategic initiatives for the development of customs control in the financial security system of the state with the using of GAP-analysis tools. The methodological basis of the study is the use of methods of analysis and synthesis, comparison, methodological tools of GAP-analysis. The object of the study is the patterns of development of the customs control mechanism in the system of financial security of the state. The subject of the study is the methodological principles of customs control in the system of financial security of the state. The purpose of the GAP analysis of customs control in the financial security system is to identify potential sources of increased customs duties to the budget under the influence of the external environment. The information base for the calculation of GAP-gaps is the amount of customs duties collected by the State Tax Service to the consolidated budget, and the targets set by the Law of Ukraine “On State Budget”. The methodical approach to identifying, assessing and eliminating strategic gaps as an object of customs control, during the study of financial security, has been improved on the basis of GAP-analysis tools. In contrast to the existing approaches, in this case the value of the calculated GAP-gaps between the planned and actually received amounts of customs revenues to the state budget is defined as a control indicator. The author's approach proposed in the article provides an assessment of the causes of strategic gaps and allows to form strategic initiatives for the development of customs control in the system of financial security of the state, related to the structure of its mechanism.

Abstract:

The article deals with the analysis of State programs, which are of fundamental importance for building program-target management, and are the basis for a program approach to Federal budget planning. State financial control over the implementation of state programs, being an integral element of the management process, has a certain methodology, which is a set of ways to conduct control measures, during which their effectiveness is determined. The state’s ability to improve the mechanisms of state financial control is primarily determined by the General economic situation and the challenges facing the economy. Of course, building strategic priorities is possible only when there are appropriate resources to do so, allowing not just to solve short-term problems, but to conduct a deliberate long-term policy aimed at overcoming the country’s risks and development constraints.

Abstract:

Budgeting on conventional ground devises social goals by individualism, self-interest, and misplacement of priorities which creates and widens social inequality. On the other hand, Budgeting from Islamic economics perspective envisages and promotes equity, justice, and equality through mutual consultation and public maslaha and this is achieved by placing the budget in line with the goals of sharia which serves humanity better. The objective of the paper is to critically analyze Kano state budget from 2007 to 2015 based on Maqasid sharia framework. Thus, the paper is a conceptual analysis which relies on journal articles, books, conference proceedings and other relevant materials. The study reveals that the Kano state administration between 2007 to mid2011 incorporate sharia parameters fully into its budget policy and implementation while that of 2011 to mid-2015 partially observe some of the sharia parameters by emphasizing mostly on human capital development and capital project. Thepaper recommends that since Kano state is a sharia-compliant state and that the future administrations should fully envisage sharia parameters in its budget policies and implementation by placing more emphasis on and proper utilization of sharia supportive institutions or pillars such as Zakat and Hubsi commission, Hisbah board, sharia commission, coupled with productive and sustainable human and capital development projects.

Abstract:

Introduction. The transition to the program budget in the public finance sector, the strengthening of the fight against corruption and offenses in the budget sphere attach particular importance to the problems of improving the management of financial resources. In this regard, the problem of efficient formation and spending of budgetary funds is relevant. Purpose.The purpose of the article is to reveal the essence of the state financial control in the budget sphere and develop practical proposals for its development. Results.The main problems of the state financial control in Ukraine should include: the fiscal nature of the overwhelming majority of control procedures; absence of system control, where the main is further control, and the procedures of preliminary and ongoing control are rather weak and unregulated; not awareness of the importance of internal financial control both in the system of management of public finances and managers of enterprises, institutions, organizations; the low level of effectiveness of the administrative penalty mechanism, when the amount of the fine for misuse or illegal use of budget funds is considerably less than the amount of budget funds that the state loses due to abuse of officials and can not provide full compensation for these losses; growth of financial irregularities in the use of budget funds; unregulated activity and cross-section of the functions of the subjects of financial control; weak interaction between externaland internal control bodies. The formation of the mechanism for its implementation should be based on a set of principles that reflect the main properties of the system being created in the scientific, methodological, legal and organizational aspects. It is this hierarchy of structuring that is justified and rational. The group of scientific and methodological principles include the following: systemic, complexity, purposefulness, continuity. The set of legal principles includes: legality, unity, prerogative of national interests. Our organizational principles include: parity, objectivity and competence, budget efficiency, preventive, interaction between public authorities and local self-government. In the process of forming a mechanism for the implementation of financial control must take into account its dual economic orientation. First, it must ensure the rational use of financial resources, which is expressed in minimizing budget expenditures. Secondly, the effectiveness of control activities manifests itself in the strictly targeted use of state resources with high economic efficiency of the corresponding investments. Thus, the criterion for evaluating the rationality of the implementation of financial control is the quantitatively expressed correlation between the target consumption of public funds and the stable replenishment of budgetary resources. Conclusion. The current practice of conducting financial audits confirms the existence of complex problems in the budget sphere. The following typical violations such as non-targeted, unlawful and inefficient spending of public funds are fairly common. At present, in the arsenal of controlling bodies, largely outdated forms and methods of audits and audits prevail. Their focus is mainly on identifying the facts of violations, and not the reasons for their occurrence, which does not contribute to successfully overcoming the disadvantages of using budget funds. A transition to a higher level of quality control and revision work with the use of modern instruments of monitoring and auditing, achievements of domestic and foreign economic science is necessary. Continuing scientific research, it is advisable to focus on the mechanisms of using new approaches to the management of the system of state financial control bodies as a practical tool for ensuring the efficiency of spending budget funds.

Abstract:

Budget safety, as a component of financial security, depends on the results of the implementation of an effective state financial and economic policy as the basis for the achievement of national interests. Effective using of the budget, namely, effective management of the state's cash flows, should ensure the regulation of economic and social processes in the interests of society, and create stable conditions for economic development of the country. Budget policy is an integral part of the state's financial policy and as one of the driving forces of Ukraine's development implies further stabilization of public finances, ensuring economic growth and raising standards of living for the maintenance of balanced development of the state. In today's conditions of development, the state faces the task of ensuring the balance and stability of the state budget against adverse external influences, establishing effective management of the country's cash flows, establishing effective budget and monetary policy, as well as long-term fiscal sustainability and stability. In recent years, to overcome this task, control over the activities of financial institutions has intensified, as a result they guided by the principles of responsible management of public finances, aimed at introducing the principles of medium-term financial planning, the availability of a system of forecasting budget parameters, ensuring the feasibility of economic forecasts, and creating and maintaining necessary financial reserves.

Abstract:

The article analyses the directions and volumes of state financial support for the agricultural sector of Ukraine. The urgency of the problem is caused by the addition of the Cabinet of Minister’s of Ukraine Resolution «On approval of the Procedure for using funds provided in the state budget for financial support of agricultural producers» daed 08.02.2017 № 77 by Resolution dated 07.04.2021 № 315 and the corresponding expansion of state support, namely: development of stock-raising and processing of agricultural produce; financial support of development of farms; partial indemnification of cost of agricultural technique and equipment of home production; financial support of measures in an agroindustrial complex by reduction of prices of credits; financial support of development of gardening, viticulture and hopgrowing; grant to the domestic farms of additional financial support through the mechanism of additional charge in behalf on the insured persons – members/chairman of domestic farm of single payment on obligatory state social. The peculiarities of the state support mechanism for the agrarian sector have been researched in the part of functional and programmatic charges, financing of the programmes for period 2017-2020 and its general efficiency. The state of implementation of programmes of credit subsidies, support of farming, partial financing of purchase of equipment by regions has been revealed. According to the results of the correlation analysis, the closeness of the connection between the budget programs and the state of the agrarian economy in the part to which the expenditures of the State Budget of Ukraine are directed is described. Approaches to the redistribution of GDP through the budget have been clarified, according to the analysis of the industry’s contribution and the received funding. Based on the research for improving the mechanism of state support, the paradigm of state funding of the agricultural sector has been proposed as a scientific and methodological approach that allows to adjust the existing mechanism of subsidies, assess the effectiveness of support, improve monitoring and identify control points for budget use. The obtained data can be used while forming budgetary regional requests and forming the strategy for sustainable development of rural areas.

Abstract:

The dynamics and structure of the revenue side of the state budget of the USSR in the period from 1950 to 1989 are considered on the basis of official statistical collections published by the Ministry of Finance of the USSR. It is stated that the dynamics of the revenues of the state budget of the USSR during the entire studied period was positive. There was a constant increase in income, which had an average annual value of about 6,5 % in relation to the previous year, which made it possible to increase the budget by more than one third in almost every five-year period. It is indicated that in just the period under study, the revenue side of the state budget in-creased by 11,6 times. The author comes to the conclusion that the historical dynamics of the distribution of incomes between the budgets of different levels testifies to the growing tendency towards the decentralization of the Soviet economy. It was revealed that this trend looks less unambiguous if we trace the change in the share of revenues of the republican and local budgets in the structure of the USSR state budget. It is shown that the most important deterrent to the decentralization of the Soviet economy was budget regulation, which allowed the state, on the one hand, to withdraw to the budget most of the profits of the socialist economy, and on the other, to keep the budgetary resources of local authorities under control.

Abstract:

Relevance. The article discusses the problem of state auditing in the regions of the Russian Federation. Studies of data on control activities of the Astrakhan region's RCD show a high level of risk to the economic security of the region. The problems that arise from the actual implementation of control measures in the region are identified. The analysis showed that the state audit in the regions of the Russian Federation is usually reduced to the activities of the control and counting bodies of the federal entities. The article makes recommendations on the need to include in the system of state audit in addition to the control and accounting bodies, internal audit bodies in the field of budgetary relations. The aim of the study is to look at the problems of state audit and financial control in the Astrakhan region. The objectives of the study are to identify the problems of state audit and financial control in the Astrakhan region, as well as to develop recommendations to eliminate the identified problems and improve the economic security of the region. The results of the study. The analysis of the annual reporting in the Astrakhan region revealed the dynamics of financial irregularities in the financial and budgetary sphere for the period 2015-2018. The largest percentage of the Total Financial Violations of the Department is accounted for by «Other financial irregularities» based on accounting irregularities, such as: distortion of accounting, violation of the order of its conduct; the provision of knowingly unreliable budget reporting or other information; violations of the accounting of budgetary obligations, etc. Thus, studies of data on control activities of the Astrakhan region's RCD showed a high level of risk to the economic security of the region. The reason for which is a weak accounting system, violations in it.

Abstract:

Budget absorption is one indicator in measuring the performance of the state revenue and expenditure budget. Most of the budget realization occurred in the fourth quarter. The absorption of the budget, especially expenditure on goods and services, has a significant effect in driving economic growth. The research objective was to analyze the effect of budget planning, budget execution, government internal control systems on budget absorption, financial performance at the "Forest Area Consolidation Hall in Sumatra Region with budget absorption as a mediating relationship. This research uses descriptive quantitative method. The number of samples in this study were 215 respondents. The sampling technique in this research is saturated sampling. The research results show that there is an effect of budget planning, budget execution and government internal control systems on budget absorption at the Forest Area Consolidation Center in Sumatra Region. In addition, budget absorption also affects financial performance at the Forest Area Consolidation Center in Sumatra Region. Budget Absorption Mediates the Relationship between Budget Planning and Financial Performance at the Forest Area Consolidation Center in Sumatra Region. Absorption of Budget Mediates the Relationship between Budget Implementation and Financial Performance at the Forest Area Consolidation Center in Sumatra Region. Absorption of Budget Mediates the Relationship between the Government's Internal Control System and Financial Performance at the Forest Area Consolidation Center in Sumatra Region.

Abstract:

Introduction. The deep and comprehensive political, economic and social processes taking place in modern Ukraine cause serious changes in the understanding of the role and importance of many industries and spheres of state activity that serve as the basis of Ukrainian society. Such spheres, the importance of which has been constantly growing in recent years, include the sphere of public relations related to the implementation of foreign economic activity. That is why, the study of the institutional mechanism of formation and implementation of customs policy, fiscal priorities of the customs service, the problems of control and administrative activities of customs authorities, their modernization is now becoming extremely acute and relevant. The purpose of the article is to determine the features and patterns of fiscal and control functions of customs authorities in Ukraine, analysis of indicators of revenue of the State Budget of Ukraine in terms of customs duties, monitoring ways to work out customs risks and outline ways to combat smuggling. Methods. Methods of dialectical analysis and synthesis, as well as methods of logical generalization, comparison and formalization are used in the research. Results. The essence and role of customs policy in the socio-economic development of the state are substantiated. Emphasis is placed on the peculiarities of the administration of customs payments and their mobilization to the budget. It is proved, that customs payments are important in the structure of budget revenues. The evaluation of the implementation of the planned indicators of fiscal activity of the State Customs Service of Ukraine was carried out. The risk factors of the customs space are identified and the methodical aspects of their development are outlined. Customs control plays a key role in preventing the smuggling of goods and detecting customs torts. Improving and digitalization of the control and verification work of customs authorities will help minimize fiscal losses, as well as, as summarized in the article - to improve the social and economic security of the state. Prospects. In the further scientific research, attention will be paid to the use of modern information technologies and technical means of customs control in the activities of the State Customs Service of Ukraine. The newest institutional paradigm of the customs space must take into account the digitalization of socio-economic processes.

Abstract:

The article deals with the composition of the participants in the monitoring of tax flows and the effectiveness of tax control (control work) in the part of the tax payments. The purpose of the work is to study the effectiveness of tax administration, fees, payments, monitoring of tax and non-tax (financial) flows in the regions of Ukraine by the results of tax control (control and verification measures). The expediency of using the concepts of «tax and non-tax flows» for deepening and possible in the further studies of mathematical description of the trends of changes in the corresponding budget revenues is substantiated. The interaction of control bodies (tax authorities) and taxpayers as subjects of the tax process is generalized. The functions of the controlling bodies (State Fiscal and Customs Service of Ukraine) to ensure the filling of the revenue part of the state and local budgets are considered. The components of monitoring the administration of taxes, fees, payments are investigated. The analysis of tax and non-tax receipts of income (payments) to ensure the formation of state and local budgets is conducted. The data of the main indicators of control work in the oblasts of the western region of Ukraine for 2014-2018 are presented. Important are additional payments to the Consolidated Budget of Ukraine, which are the result of elimination of violations of the tax legislation of Ukraine (underpayment of taxes and other payments, penalties). The study shows the uneven income of this financial (cash) flow. The share of cash accruals in tax revenues of the Consolidated Budget of Ukraine also shows some fluctuations of the tax flows. The article proves that in the Western regions of Ukraine, the number of documentary checks in 2018 decreased by almost 50% compared to 2014, and the amount of additional accrued monetary liabilities in 2018 increased by one third (33.8%). A similar situation is peculiar to Ukrainian economy. This can be seen as an indication of the improvement in the quality of tax activity in these regions.

Abstract:

The author considers budget control as the most important type of state financial control. The article analyzes approaches to understanding budget control, discusses the sources of legal regulation of budget control in the federal cities of the Russian Federation, types and methods of exercising budget control in federal cities (on the example of the city of Sevastopol). The author comes to the conclusion that normative legal acts of constituent entities f the Russian Federation — the federal cities of the RF — determine the issues of budgetary control in different ways. In some cases regional budget legislation in federal cities contradicts the federal laws, in connection with which it is necessary to bring normative legal acts of constituent entities of the Russian Federation into line with the federal legislation. However, the lack of a uniform normative legal act regulating the procedure for budgetary control at the federal level leads to gaps and inaccuracies in the mechanism of legal regulation of control-budgetary relations at the level of the constituent entities of the Russian Federation.

Abstract:

Introduction. The current state of the development of the budgetary system is characterized by a number of controversial and uncoordinated moments that increase the possibility of the emergence of budgetary risks and require minimization of possible budget losses associated with the existence of budgetary risks through the formation of a risk-based budget control system. Purpose. Formulation of conceptual approaches to the creation of a risk-oriented system of budgetary control. Results. The article defines the notion of “budget risk” and analyzes the risk factors of the budget system depending on the stage of the budget process. The components of the risk management process are determined, including identification, qualitative and quantitative risk assessment, risk response planning, risk monitoring and control. A risk-based budget control system has been established, it should focus on minimizing the negative consequences of risk in accordance with the above risk classification; identification of budgetary risks at the planning stage, formation and approval, execution and analysis of the latter's results; risk assessment by qualitative and quantitative methods. Conclusions. On the basis of the definition of the concept of “fiduciary risk” and its main characteristics, it is possible to distinguish conceptual approaches to the creation of a riskoriented system of budget control, which include: – firstly, the analysis of the risk factors of the budgetary system depending on the stage of the budget process; – secondly, compliance with the risk management process, including identification, qualitative and quantitative risk assessment, risk response planning, risk monitoring and control; – thirdly, the formation of a risk-oriented system of budgetary control, which should be guided by the minimization of the negative consequences of the risk in accordance with the above classification of risk; identification of budget risks at the planning, formation and approval stage, implementation and analysis of the results of the latter; Assessing the level of risk by qualitative and quantitative methods, including monitoring and risk assessment at national and local level. Thus, the introduction of a risk-oriented system of budgetary control is not aimed at eliminating the consequences of negative external and internal influences, but to prevent their occurrence will reduce the negative consequences of violations in the system of budgetary control.

Abstract:

Does partisan control of American state government have systematic effects on state spending and taxing levels? Does divided control affect the government's ability to make hard decisions? Do institutional rules like legal deficit carryover restrictions matter? Using a formal model of fiscal policy to guide empirical analysis of data covering the American states from 1968 to 1987, we conclude that (1) aggregate state budget totals are driven by different factors under Democrats and Republicans, the net result being that Democrats target spending (and taxes) to higher shares of state-level personal income; (2) divided government is less able to react to revenue shocks that lead to budget deficits, particularly where different parties control each chamber of the legislature; and (3) unified party governments with restricted ability to carry deficits into the next fiscal year (outside the South) have sharper reactions to negative revenue shocks than those without restrictions.

Abstract:

In the context of the growth of the shadow economy, money laundering schemes are being improved. The most vulnerable is the budget sector and the road construction sector, which is financed mainly from the Federal budget. In this regard, the system of state external control (audit) at the macro level and the system of internal control at the micro level become not only integral components of the system of budget expenditure management, but also serve as a mechanism for implementing measures to counter the laundering of proceeds from crime, the financing of terrorism and the proliferation of weapons of mass destruction. The formation and functioning of an effective system of state external control and internal control in primary financial monitoring subjects will ensure timely identification of legalization risks, and will help to increase the flexibility and adaptability of the national national AML/CFT system.

Abstract:

Achieving business success for a company is directly related to financial planning, budgeting and analysis of results. Any system is viable if it includes feedback elements that provide an analysis of what the system has done and current adjustments to the system’s behavior as signals about its state. The article deals with the features of the budget process at energy enterprises as part of vertically oriented holding structures. The system formed by such enterprises is very complex, so it is necessary to take additional measures to maintain the efficiency of the budget process in such conditions. Therefore, an important issue is the organization of effective control in the budget execution system to make operational management decisions, which turns it into an effective tool for managing the enterprise. The essence and importance of budget control of energy companies are revealed. The paper deals with the organization of budget planning at an enterprise of the energy industry. Models for budget development and budget execution processes were built and budget limits were adjusted for enterprises using the IDEF0 methodology. The methods of control over the budget execution of energy industry enterprises are considered. The essence and types of the process of adjusting the budget of enterprises are revealed.