Subject. The article discusses organization and improvement of the internal control system in budget accounting centers. Objectives. The purpose is to identify features and problems of internal financial control in budget accounting centers, analyze existing methods of its organization, propose specific solutions to improve the effectiveness of control. Methods. The study employs the analytical method to explore the regulatory framework governing the internal control in budget accounting centers, comparative analysis of various approaches to organization of the internal control system, empirical method to examine the practice of financial control in budgetary institutions. In addition, methods of systems and structural analysis are applied. Results. The paper identifies the main features of internal control in budget accounting centers, and problems such as low culture of financial control, weak control of successful units, lack of clear division of powers, inefficient information transfer, and untimely response to detected violations. It presents developed solutions to eliminate the identified problems. Conclusions. Despite the existence of a regulatory framework, the internal financial control system faces a number of challenges that need to be addressed. We proposed specific measures to resolve them, including staff training, automation of control, increased risk monitoring, clear separation of powers, and strict responsibility for correcting the violations.
Sheshukova et al. (Thu,) studied this question.