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Financial Law and Management
Reference:
Muravyov I. A.
Financial Control in the Field of Education
// Financial Law and Management.
2014. ¹ 3.
P. 157-163.
URL: https://en.nbpublish.com/library_read_article.php?id=65839
Muravyov I. A. Financial Control in the Field of EducationAbstract: The article describes the organization of financial control in educational organizations. The author elucidates such notions as economic guarantees and cost standards which are basic to provide the financial support to public and municipal educational services. Financial control in education system concentrates on the movement of cash flows in the process of formation, distribution, redistribution and use of state and municipal centralized and decentralized funds from education budgets. Financial control in the field of education is divided into two categories: intra and supradepartmental. The author considers the federal financial control bodies for educational organizations and analyzes the responsibilities and duties of the head of the educational institution during the internal (intradepartmental) financial control. As a final point, the author suggests different ways to improve the financial control including the issuance of special law or another legal act imposing a clear legal model of control activities in educational institutions. Keywords: financial control, education, educational organization, economic guarantees, cost standards, intradepartmental financial control, supra-departmental financial control, Russian Audit Chamber, the Federal Treasury, RF Ministry of Finance.
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