Improving state financial control to counteract budgetary irregularities

In the context of accelerated economic growth and the expansion of government business support programs in Russia, the relevance of this study is caused by the necessity to improve effectiveness of government financial control to minimize the risks of misuse of funds and corruption. There are systemic problems such as unequal distribution of subsidies, insufficient data integration, limited resources of audit chambers, and insufficient efficiency of internal financial control in organizations in the regions, which leads to repeated budgetary irregularities. The purpose of the study is to develop recommendations for improving the system for detecting and eliminating budgetary irregularities based on the analysis for detectability level of such irregularities in Russia and in particular regions of the Siberian Federal District. The research methods used include a comprehensive approach, the analysis for documentary sources, quantitative calculations, and a comparative analysis of the data from the reports of the control and audit chambers of the regions of the Siberian Federal District and the Accounts Chamber of the Russian Federation. The concept for the development of state financial control has been developed, which includes measures related to improving the methodological support for the process of identifying and eliminating budgetary irregularities, the methodological support for the process of evaluating the activities of control bodies, optimizing the use of technical and human resources based on the implemented risk-oriented models, and developing interdepartmental coordination based on the unified digital platform of the Accounts Chamber of the Russian Federation. The findings of the study show that the introduction of digital technologies, the creation of a unified digital platform, and the use of analytical models, artificial intelligence, and risk-oriented methods contribute to improving the quality of external public financial audits. However, there are still several systemic issues, including the lack of unified methods for assessing effectiveness of financial control. The effectiveness of financial control should be determined by the ability of control and accounting bodies to identify and minimize the risks of budgetary irregularities in a timely manner, in accordance with the objectives of financial control.

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