PREVENTIVE METHODS OF CONTROL OVER RECIPIENTS OF BUDGETARY FUNDS IN THE CONTEXT OF EXPANDING METHODS OF STATE FINANCIAL CONTROL

The article is devoted to the study of the economic feasibility of implementing preventive methods of control over recipients of budgetary funds in practice, which are based on the application of the methodology of state financial control. The expansion of state support measures is characterized by the need to improve the mechanisms of government control over recipients of budgetary funds. The problem of improving control mechanisms is due to the need for the formation of preventive control aimed at curbing inefficient spending of budgetary funds. The purpose of the study is to substantiate the methodological aspects of monitoring and identifying the risks of violations in real time. The object of research is the recipients of budgetary funds. The subject of the study is the mechanism of monitoring and disclosure of information to the Treasury within the framework of control monitoring. In the course of the research, the methods of clustering, description and centralization were used. The article reveals the basic approaches to the formation of the mechanism of control monitoring. The economic feasibility of using monitoring decision-making based on the introduction of two new tools surveillance and control monitoring is substantiated. The conditions for leveling the risk of excessive budget incentives are reasoned. The mechanism under discussion will allow expanding the methods of state control in relation to recipients of budgetary funds — subsidies and loans with a state guarantee. The scope of application of the results obtained is the activity of industry regulators in determining the purpose and subject of recipients of state funds.

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