Organization of Internal Financial Control by State Customers during Planning Purchases of Goods, Works and Services

Authors

  • N.D. Goryunova Санкт-Петербургский государственный университет промышленных технологий и дизайна , Saint-Petersburg State University of Industrial Technologies and Design Автор
  • D.N. Gromov Комитет по информатизации и связи Правительства Санкт-Петербурга , Committee on informatization and communication of the Government of Saint-Petersburg Автор
  • A.E. Kuzmin Российская академия народного хозяйства и государственной службы при Президенте Российской Федерации (Северо-Западный институт управления РАНХиГС) , Russian Presidential Academy of National Economy and Public Administration (North-West Institute of Management of RANEPA) Автор

DOI:

https://doi.org/10.22394/1726-1139-2019-5-42-52

Keywords:

контрактная служба, procurement plan, schedule chart, rationing, control processes in the area of planning, contract service

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.

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References

Горюнова Н. Д., Громов Д. Н., Кузьмин А. Е. Организация планирования закупок товаров, работ и услуг исполнительными органами государственной власти субъекта Российской Федерации // Управленческое консультирование. 2016. № 8. С. 90-99.

Жуков А. М., Жукова А. Г., Леонова Т. И. Методические рекомендации для проведения финансового контроля бюджетных процедур // Бюджетное право и процесс. 2014. № 9. С. 19-25.

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Published

2019-09-15

Issue

No. 5 (2019)

Section

Articles

How to Cite

Goryunova N., Gromov D., Kuzmin A. Organization of Internal Financial Control by State Customers during Planning Purchases of Goods, Works and Services // Administrative Consulting. 2019. no. 5. P. 42–52. https://doi.org/10.22394/1726-1139-2019-5-42-52