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Transformation of the Organizational and Functional Model of State and Municipal Financial Control

Author

Listed:
  • Andrey I. Lukashov

    (Plekhanov Russian University of Economics, Moscow, Russian Federation)

Abstract

The article is devoted to the current organizational and functional model of state and municipal financial control. The author analyzes the powers of external and internal state and municipal financial control bodies and concludes that they are similar. He also summarizes the results of the analysis of the execution of budgetary powers by state and municipal financial control bodies, which are executive bodies of the subjects of the Russian Federation or local administrations, for the period from 2018 to 2023, conducted annually by the Federal Treasury. This allows to identify systemic problems that require improvement of the organizational and functional model of state and municipal financial control. The article contains proposals for the transformation of the existing control model.

Suggested Citation

  • Andrey I. Lukashov, 2024. "Transformation of the Organizational and Functional Model of State and Municipal Financial Control," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 41-60, August.
    • Handle: RePEc:fru:finjrn:240403:p:41-60
    DOI: 10.31107/2075-1990-2024-4-41-60
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    More about this item

    Keywords

    state and municipal financial control; Accounting Chamber of the Russian Federation; Federal Treasury; organizational and functional model;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • P35 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Public Finance

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