The concept of development of control over the activities of educational organizations of secondary vocational education

The effectiveness of an educational institution depends on a number of factors, the most important of which is the validity of the estimates of income and expenses. Therefore, much attention is paid to monitoring the correctness of the estimates of income and expenses of an educational institution. The scheme of the accounting process of the income of the general fund confirms the movement of basic information as the basis for reflecting income generation operations. Summarizing the above, it should be emphasized that the main objects and parameters of internal control of income generation operations of the special fund include: the quality of planning for the formation of income of the special fund; the validity of the calculated indicators underlying the planning; completeness and timeliness of receipt of own funds as a result of payment for services provided by budgetary institutions in accordance with legislation; completeness and the timeliness of receipt of funds from other sources of own income; the quality of documentation of business operations for the formation of income of a special fund; the legality of business operations for the formation of income of a special fund; the quality of analytical accounting of income received; compliance with the accounting methodology of operations for the formation of income of a special fund. The scheme of the movement of accounting information as a basis for reflecting the formation of income of a special fund has been developed. In order to determine the purpose, objectives, objects and parameters of control of cash and actual expenses, it is necessary to have an idea of the relationship of the classification of expenditures of budgetary institutions with the process of managing them. The technology of performing control actions, its formalization in the information model) involves the restoration of theoretical ideas about the requirements and facts of documenting facts, accounting, analytical and synthetic accounting. Compliance with the requirements, rules, regulations (standards) of accounting is the control parameters, namely: legality, validity, completeness, timeliness, quality of analytical and synthetic accounting.