Abstract:

The problem of increasing the efficiency of budget expenditures is typical for any state. In particular, it is exacerbated by the budget deficit and in the absence of additional sources of funding for the implementation of state (municipal) tasks and the provision of state (municipal) services. Practical for all Russian regions, this problem is acute, which raises the issue of improving the efficiency, effectiveness and efficiency of the use of available resources.

The purpose of the paper is to assess the current contribution and potential of the state control and audit in improving the economy, efficiency and rationality of the regional budget expenditures.

The studied object is the system of state financial control and audit of the region. The research subject – the activity of the state financial bodies of a large region (in this case, St. Petersburg) to counteract uneconomical, inefficient and irrational budget expenditures.

The information base for the analysis were the laws of St. Petersburg on the budget for the relevant financial years, the changes made to them, other normative legal acts of the subject of the Federation, reports on the activities of the Supreme audit institution of St. Petersburg (chamber of control and accounts). The methodological basis: general scientific methods (analysis and synthesis), nonparametric methods of communication measurement, methods of comparison