Akademik Məlumat İdarəetmə Sistemi
vol.1, no.82, pp.74-82, 2020 (Scopus)
The System of public audit and financial control is a vital tool to combat abuse in redistribution and improvement of the use efficiency of resources belonging to the state in general and a certain region in particular. Control and Auditing Department (CAD) is a Ministry's department that carries out the imposed functions to perform public financial control within its competence. From 2015 to 2018 the Ministry of Finance of the Astrakhan Region's Department carried out control activities in organizations-beneficiaries of the Astrakhan Region budget and in municipalities. From 2015 to 2018 the Ministry of Finance of the Astrakhan Region's CAD carried out 172 audits (inspections). The Average control activity performance was nearly 93%. The share of unsuccessful audits (inspections) was extremely low-only 7% of the total number of inspections while the year 2018 marked the highest dynamics of financial irregularities detected within these four years, ie 100%. The numbers in question stand for the efficiency of control activity implementation for these monitored items. The overall number of financial irregularities detected encompasses violations committed during audits on the use of the Astrakhan Region budget and public budget loan funds and the Moscow Region budget funds.