Internal state financial control over the implementation of state programs of the Russian Federation: directions for modernization

Abstract

Importance: the modern socio-economic development of the Russian Federation is predetermined by the effective use of funds from the budgets of the budget system of the Russian Federation through programtargeted management of state and other resources. In this regard, the priority area of state financial control is the formation and implementation of state programs of the Russian Federation. Purpose: study and compilation of regulatory legal and methodological support for programtargeted management of budget expenditures in conjunction with control, analytical and practical support for control (audit) of the implementation of government programs to form priority areas for modernizing the activities of internal state financial control bodies. Research design: in connection with the use of the program-target method of planning expenditures of the budget system in the Russian Federation, the authors determine the role of control (audit) of the implementation of national projects and government programs, which, in turn, requires the modernization of methodological and regulatory legal support in connection with the constantly changing factors of the external and internal environment, the development of the SMART component and the formation of the digital economy. Results: the authors identified the substantive aspects of program-targeted management of budget expenditures, the role of state programs in the system of strategic regulation, identified the relevance of state financial control over the implementation of state programs, considered the best practices of the Accounts Chamber of the Russian Federation and the possibility of its implementation in activities The Federal Treasury as a body of internal state financial control and a guarantor of the targeted, legal and effective use of budget funds.