Organization of Internal Financial Control by State Customers during Planning Purchases of Goods, Works and Services
https://doi.org/10.22394/1726-1139-2019-5-42-52
Abstract
Currently, issues related to improving the efficiency, effectiveness of procurement of goods, works, ensuring transparency and transparency in the implementation of such purchases, prevention of corruption and other abuses are resolved through the establishment of a contractual system in the field of procurement. Federal Law No. 44-FZ of 05.04.2013 “On the Contract System in the Sphere of Procurement of Goods, Works, Services for Ensuring State and Municipal Needs” (hereinafter referred to as the “Federal Law”) deals in detail with issues related to planning and procurement, as well as control compliance with the legislation of the Russian Federation and other regulatory legal acts on the contract system in the procurement sphere. At the same time, the Federal Law does not regulate relations concerning the implementation of internal financial control over the implementation of purchases.
This article suggests recommendations for the organization of internal financial control of budgetary procedures related to the planning of procurement by government customers.
About the Authors
N. D. Goryunova
Saint-Petersburg State University of Industrial Technologies and Design
Russian Federation
Natalya D. Goryunova, Associate Professor of the Chair of Economics and Finance, PhD in Economics
Russian Federation
Natalya D. Goryunova, Associate Professor of the Chair of Economics and Finance, PhD in Economics
D. N. Gromov
Committee on informatization and communication of the Government of Saint-Petersburg
Russian Federation
Dmitry N. Gromov, head of procurement department, PhD in Physics and mathematics
Russian Federation
Dmitry N. Gromov, head of procurement department, PhD in Physics and mathematics
A. E. Kuzmin
Russian Presidential Academy of National Economy and Public Administration (North-West Institute of Management of RANEPA)
Russian Federation
Aleksey E. Kuzmin, Associate Professor of Chair of Management, PhD in Political Sciences
Russian Federation
Aleksey E. Kuzmin, Associate Professor of Chair of Management, PhD in Political Sciences
References
1. Goryunova N. D., Gromov D. N., Kuzmin A. E. Organization of planning of purchases of goods, works and services of the government of the territorial subject of the Russian Federation by executive bodies // Administrative consulting [Upravlencheskoe konsul’tirovanie]. 2016. No. 8. P. 90–99.
2. Zhukov A. M., Zhukova A. G., Leonova T. I. Methodical recommendations for carrying out financial control of the budgetary procedures // Budgetary law and process [Byudzhetnoe pravo i protsess]. 2014. No. 9. P. 19–25.
Review
For citations:
Goryunova N.D., Gromov D.N., Kuzmin A.E. Organization of Internal Financial Control by State Customers during Planning Purchases of Goods, Works and Services. Administrative Consulting. 2019;(5):42-52. (In Russ.) https://doi.org/10.22394/1726-1139-2019-5-42-52
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