System of indicators of financial and business operations of state (municipal) institutions as an information base for their departmental control

Abstract

Subject. The information aspect of departmental control of financial and business operations carried out by executive authorities in relation to subordinate institutions. Objectives. To determine the system of accounting and non-accounting indicators characterising the departmental control of financial and business operations of state (municipal) institutions. Methodology. To achieve the set goals, we used data from the web portal for regional projects of the Voronezh Region related to the implementation of the national Healthcare project. We used the methods of observation, generalisation, comparison, grouping, etc. Results. We developed a system of indicators for the financial and business operations of state (municipal) institutions, which is based on the assessment of their relevance for departmental control. Conclusions. We confirmed the need to develop a system of indicators for departmental control of financial and business operations. The system is to ensure the effectiveness of the control activities carried out by the executive authority, through the comprehensive data coverage in the areas of financial control, taking into account industry specifics.

Keywords

• departmental control of financial and business operationsv
• state (municipal) institutions
• indicators of financial and economic activities
• public (municipal) administration