employee
Akademiya upravleniya MVD Rossii
employee from 01.01.2022 until now
Russian Federation
UDC 657
This article examines the specifics of budget reporting by internal affairs agencies of the Russian Federation. The relevance of this study stems from the need to improve the efficiency of budgetary funds used in law enforcement and to streamline the state financial control system. The objective of this study is to identify and systematize the specific features of budget reporting by internal affairs agencies and to develop proposals for improving its preparation and presentation. The key features of budget reporting by internal affairs agencies are identified: the need to comply with secrecy requirements while ensuring transparency of the budget process; the presence of a significant share of specific expenses characteristic of law enforcement activities; the multi-level structure of the Russian Ministry of Internal Affairs system, which complicates the consolidation of reporting data; the existing degree of variability in some expenses due to the lack of forecasting capabilities, as well as the potential for unscheduled operational and service tasks. The main problems identified existing limitations in the disclosure of information, including personalized information; the difficulty accounting for specific expenses; and insufficient interaction between departments. Specific solutions to the identified problems were proposed, including improving regulatory and methodological support, implementing modern information technologies, and developing an internal financial control system. The practical significance lies in the potential use of the results to improve departmental regulatory frameworks, organize financial investment planning in information systems, and enhance the effectiveness of control procedures.
budget reporting, state financial control, budget planning, law enforcement agencies, Ministry of Internal Affairs of the Russia, budget funds, financial management
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