August 14, 2025

Organization and features of the internal control system in budget accounting centers

TST.G. SheshukovaPerm State University OTOl’ga A. TYURINAPerm State University

Key Points

Improving internal control can enhance budget resource management, reducing financial risks and inefficiencies.
The analysis identified core problems in internal control within budget accounting centers, leading to targeted recommendations.
Using analytical and empirical methods, the research offers insights into optimizing budget resource allocation and management.
Effective measures proposed could lead to better management of budget funds, highlighting the importance of reinforcing internal control systems.

Abstract

Subject. This article considers the organization and features of the internal control system in budget accounting centers. Objectives. The article aims to develop recommendations for improving internal control to enhance the effectiveness of budget resource management. Methods. For the study, we used analytical and empirical methods and comparative analysis. Results. The article defines the main problems of internal control in the budget accounting center and proposes measures to eliminate them. Conclusions. The developed set of measures can help rationally manage budget funds and reduce the associated risks.

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