Sergeev L.I. —
Usage of specialized information systems aggregator for estimation of state expenditures (based on data of the aggregator portal of the Accounts Chamber of Russia)
// Finance and Management. – 2020. – ¹ 3.
– P. 56 - 73.
DOI: 10.25136/2409-7802.2020.3.33768
URL: https://en.e-notabene.ru/flc/article_33768.html
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Abstract: Multiple digital portals of government branches and commercial structures, as well as social networks give a new perspective on the topical issues of socioeconomic development. This trend also includes digital platforms of government branches and business structures that ensure state expenditure management. The subject of this research is the state expenditures reflected in the portal of the Accounts Chamber of the Russian Federation. The author generalizes the content of information featured on the aggregator portal of the Accounts Chamber of the Russian Federation pertaining to state finances. Analysis is conducted on the number of the completed state contracts in accordance with the level of governance and varied ranges of value of such contracts. The article considers the regions with highest rating by share of “internal” contracts and the dynamics of monthly allocation of state subsidies. Analysis is also conducted on the number of contracts, subsidies, controllers and recipients of budgetary funds, as well as national projects budgeting of the Russian Federation. The established system of structurization of state expenditures indicates the existing in Russia architecture of formation of budgetary and extrabudgetary financing system of state obligations and national development projects. Various digital platforms of government branches necessary for managing state resources and that allow analyzing their require a certain consolidation of methodological and processing bases for assessing the efficiency of allocation of budgetary and extrabudgetary expenditures of the country. Such platforms should contribute to finding optimal ways for centralization and decentralization of budget resources, develop the channels for transfer of state funds that allow budget savings, increase the effectiveness of state control, and prevent excessive use within the system of state administration. The conclusions are reduced to the need for consolidation of methodological and processing bases for effective assessment of the usage of budgetary and extrabudgetary expenditures of the country.