• English (United Kingdom)
  • Russian (CIS)
Improving the Evaluation of Efficiency of Control Activities in the Federal Service for Fiscal and Budgetary Supervision

Author: Yelena V. Zinovieva and Galina V. Morunova

Abstract:

The article holds an analysis of proposals on improving the assessment of activities of the service for fiscal and budgetary supervision: comparison of the indicators used in practice and the evaluation criteria recommended by the Accounts Chamber as well as comparison with the efficiency indicators of control and supervision activities suggested in the draft law on state and municipal control. The comparison allowed authors to conclude that some of the proposals are already being implemented, but complete implementation of efficiency indicators will require further methodological work of the expert community.

Keywords: fiscal and budgetary supervision; efficiency indicators; risk-oriented control; state financial control.