Control and accounts body as a strategic partner of the regional authorities for territorial development

By means of analyzing open data of the Ministry of Economic Development of the Russian Federation the authors analyze challenges in strategic planning in Russia, which include the lack of paper unification, divergence of attitudes of various departments and low efficiency of Russian records management. The authors conclude that efforts are being made at the federal level to develop the sphere ofstrategic planning. The article presents information on “Digital strategic planning” project which is aimed at the formation of an intelligent system of support for management decisions. Despite the seriousness and importance of the work planned bythe Ministryof Economic Development of the Russian Federation, the efforts should be made to implement the papers on strategic planning in order to ensure effective strategic management. The article proves the need for the consistent, sustainable and successful implementation of strategic documents by the corresponding local authorities, taking into account the prospects of their potential on the basis of the risk factor analysis, including the results of the activities of control and accounts bodies. The authors propose a model of strategic partnership of these bodies based on a common interest, where actions of one participant determine the reaction and present an incentive for other participants. The article substantiates the necessity for the implementation of new roles by modern bodies of financial control: an advisor and a strategic partner. The article suggests their relationship with the functions and types of activities. The paper presents the areas of strategic partnership in the framework of territory development in a comprehensive manner based on the activities of Volgograd Control and Accounts Chamber and municipal authorities.