Analytical procedures in increasing the efficiency of the state internal control for the purpose use of budget funds

The article discusses ways to improve the efficiency of internal state financial control based on the use of modern methods and techniques for processing information and its evaluation, the development of methodological tools and procedures for economic analysis, the results of which are necessary for decision-making at different levels of the state control system to assess the amount of budget funds allocated under the state task to a budgetary institution for the performance of work, the provision of services provided for by the plan and schedule to the agreement of the state task. The importance of methods and techniques for planning control checks, methods and types of analysis of the targeted use of funds, assessing the composition of expenses provided for by the state task, compliance with norms and allocated limits is revealed. The analysis procedures used in the control system for the correctness of documenting operations within the framework of targeted financing of institutions from budgetary sources are studied. An assessment of the impact of analytical procedures on the effectiveness and efficiency of control of budgetary funds, depending on the directions of use, is given. Control and analytical procedures are defined and summarized to help identify violations in the field of targeted use of budgetary funds and recommendations are given for their prevention.