Practice-oriented approach to planning internal state (municipal) financial control

The article reveals the essence and significance of the internal state (municipal) financial control (VG(M)FC), defined by the Budget Code of the Russian Federation, as a form of state control aimed at checking the targeted use of budgetary funds for planned purposes, timely prevention of errors and violations of the law. Modern aspects of the functions and powers of the Federal Treasury in the organization and conduct of internal state control are considered. The methodological foundations of planning internal control have been studied, the regulatory and legal issues of regulating the planning process, the sequence of planning stages, its importance in the distribution of control functions between regulatory authorities, the distribution of control objects, consistency in setting deadlines and the period of control checks have been disclosed. the issues of standardization of short-term and long-term planning of control activities of authorized control bodies, the role of the internal control planning process at different levels of federal and municipal government were studied. The procedure for applying a scientific practice-oriented approach to organizing the planning of the VG (M) FC, based on the principles of internal control underlying its organization, is disclosed. Measures have been developed to improve methods and techniques, as well as internal control planning tools in order to increase efficiency in identifying and preventing shortcomings and abuses, fraud and corruption schemes.