Organization of Internal Financial Control by State Customers during Planning Purchases of Goods, Works and Services
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 o...
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| Format: | Article |
| Language: | English |
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North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration
2019-07-01
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| Series: | Управленческое консультирование |
| Subjects: | |
| Online Access: | https://www.acjournal.ru/jour/article/view/1105 |
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| author | N. D. Goryunova D. N. Gromov A. E. Kuzmin |
| author_facet | N. D. Goryunova D. N. Gromov A. E. Kuzmin |
| author_sort | N. D. Goryunova |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-e83d2545336e43d8bbed0ffb99af2726 |
| institution | DOAJ |
| issn | 1726-1139 1816-8590 |
| language | English |
| publishDate | 2019-07-01 |
| publisher | North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration |
| record_format | Article |
| series | Управленческое консультирование |
| spelling | doaj-art-e83d2545336e43d8bbed0ffb99af27262025-08-20T03:05:03ZengNorth-West institute of management of the Russian Presidential Academy of National Economy and Public AdministrationУправленческое консультирование1726-11391816-85902019-07-0105425210.22394/1726-1139-2019-5-42-521057Organization of Internal Financial Control by State Customers during Planning Purchases of Goods, Works and ServicesN. D. Goryunova0D. N. Gromov1A. E. Kuzmin2Saint-Petersburg State University of Industrial Technologies and DesignCommittee on informatization and communication of the Government of Saint-PetersburgRussian Presidential Academy of National Economy and Public Administration (North-West Institute of Management of RANEPA)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.https://www.acjournal.ru/jour/article/view/1105organization planning of purchases of goods, works and servicesprocurement planschedule chartrationingcontrol processes in the area of planningcontract service |
| spellingShingle | N. D. Goryunova D. N. Gromov A. E. Kuzmin Organization of Internal Financial Control by State Customers during Planning Purchases of Goods, Works and Services Управленческое консультирование organization planning of purchases of goods, works and services procurement plan schedule chart rationing control processes in the area of planning contract service |
| title | Organization of Internal Financial Control by State Customers during Planning Purchases of Goods, Works and Services |
| title_full | Organization of Internal Financial Control by State Customers during Planning Purchases of Goods, Works and Services |
| title_fullStr | Organization of Internal Financial Control by State Customers during Planning Purchases of Goods, Works and Services |
| title_full_unstemmed | Organization of Internal Financial Control by State Customers during Planning Purchases of Goods, Works and Services |
| title_short | Organization of Internal Financial Control by State Customers during Planning Purchases of Goods, Works and Services |
| title_sort | organization of internal financial control by state customers during planning purchases of goods works and services |
| topic | organization planning of purchases of goods, works and services procurement plan schedule chart rationing control processes in the area of planning contract service |
| url | https://www.acjournal.ru/jour/article/view/1105 |
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