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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Autores principales: N. D. Goryunova, D. N. Gromov, A. E. Kuzmin
Formato: article
Lenguaje:EN
RU
Publicado: North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration 2019
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Acceso en línea:https://doaj.org/article/e83d2545336e43d8bbed0ffb99af2726
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spelling oai:doaj.org-article:e83d2545336e43d8bbed0ffb99af27262021-11-12T10:46:10ZOrganization of Internal Financial Control by State Customers during Planning Purchases of Goods, Works and Services1726-11391816-859010.22394/1726-1139-2019-5-42-52https://doaj.org/article/e83d2545336e43d8bbed0ffb99af27262019-07-01T00:00:00Zhttps://www.acjournal.ru/jour/article/view/1105https://doaj.org/toc/1726-1139https://doaj.org/toc/1816-8590Currently, 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.N. D. GoryunovaD. N. GromovA. E. KuzminNorth-West institute of management of the Russian Presidential Academy of National Economy and Public Administration articleorganization planning of purchases of goods, works and servicesprocurement planschedule chartrationingcontrol processes in the area of planningcontract servicePolitical institutions and public administration (General)JF20-2112ENRUУправленческое консультирование, Vol 0, Iss 5, Pp 42-52 (2019)
institution DOAJ
collection DOAJ
language EN
RU
topic organization planning of purchases of goods, works and services
procurement plan
schedule chart
rationing
control processes in the area of planning
contract service
Political institutions and public administration (General)
JF20-2112
spellingShingle organization planning of purchases of goods, works and services
procurement plan
schedule chart
rationing
control processes in the area of planning
contract service
Political institutions and public administration (General)
JF20-2112
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
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
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
title 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_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_sort organization of internal financial control by state customers during planning purchases of goods, works and services
publisher North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration
publishDate 2019
url https://doaj.org/article/e83d2545336e43d8bbed0ffb99af2726
work_keys_str_mv AT ndgoryunova organizationofinternalfinancialcontrolbystatecustomersduringplanningpurchasesofgoodsworksandservices
AT dngromov organizationofinternalfinancialcontrolbystatecustomersduringplanningpurchasesofgoodsworksandservices
AT aekuzmin organizationofinternalfinancialcontrolbystatecustomersduringplanningpurchasesofgoodsworksandservices
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