Self-control in the implementation of departmental control over recipients of budget funding

Departmental control is an integral part of the financial management system. Improvement of the financial management system - the system of management of state (public) finances inevitably brings the task of improving the system of departmental control. The system of self-control as an element of internal financial control in the implementation of departmental control is proposed. In the exercise of control activities to improve performance efficiency, quality control operations should be carried out. The system of quality control should include at least two levels: self-control and subordination control. But all higher levels of control imply a sampling system, that is, control will not be carried out by a continuous method. And only self-control can and should be continuous. Without the organization of work on quality control, including the stage of self-control, the risk of errors and incorrect conclusions by the control subject increases dramatically. In this regard, self-control should be organized in all subjects exercising control powers. In terms of the organization of subordination control, a risk-oriented method should be applied to assess the possibility of employee errors in relation to their work experience and the complexity of the operation being performed. The head of control operations should quarterly check the established forms of self-control for each inspection carried out and, on their basis, compile a consolidated report on the results of control activities. The author has proposed a step-by-step system of self-control as an element of internal financial control in exercising departmental control.