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To what extent did African countries prepare mechanisms to ensure transparency and accountability of the COVID-19 extra-budgetary funds? [PDF]

open access: yesJ Glob Health, 2022
www.jogh.org • doi: 10.7189/jogh.12.03096 1 2022 • Vol. 12 • 03096 The COVID-19 pandemic presented an unprecedented crisis and, in such cases, the need to err on the side of over-preparedness is justified.
Kwesiga B   +3 more
europepmc   +2 more sources

PROBLEMS OF REALIZATION OF THE STATE FINANCIAL CONTROL OVER THE USE BUDGETARY FUNDS

open access: yesНаука Красноярья, 2023
State financial control over the use of budgetary funds is an important component of the financial policy of the state, providing its financial stability, which directly depends on the organization and activities of various bodies of control over the use
Lyubov S. Fedotkina
doaj   +2 more sources

Designing Sanctions for Aggravation of Misappropriation of Budgetary Funds and State Non-Budgetary Funds

open access: yesActual Problems of Russian Law, 2023
The sanctions of the article are a reflection of the nature of criminal acts, their level of public danger. The quality of the construction of this element of criminal law prescriptions determines the fairness of the penalties imposed, the effectiveness of the application of the norms of criminal law.
D. O. Karagina
openaire   +2 more sources

Improvement of Methods of Quality assessment of Financial Management of chief administrators of budgetary Funds

open access: yesФинансы: теория и практика, 2022
The quality of financial management is one of the key factors in achieving the goals and objectives of both commercial organizations and public sector organizations.The subject of this study is the relationship between the budget process participants ...
A. N. Atrokhova
doaj   +2 more sources

BUDGETARY FUNDS AS AN INSTRUMENT FOR THE IMPLEMENTATION OF PUBLIC FUNCTIONS OF THE STATE

open access: yesBaltic Journal of Economic Studies
The article provides a comprehensive examination of budgetary funds as a fundamental instrument for the implementation of the state's public functions.
Anton Shukhnin   +2 more
doaj   +2 more sources

To the Question of Liability for an Inefficient Expenditureof Budgetary Funds

open access: yesСибирское юридическое обозрение, 2017
The article deals with the principle of efficiency of use of budgetary funds. It is emphasized that the responsibility for breaking the budgetary legislation is subject to law is highly controversial and with large gaps that ensure compliance with the ...
Irina G. Lvova
doaj   +2 more sources

ORGANIZATION OF ACCOUNTING OF FUNDS IN BUDGETARY FUNDS INSTITUTIONS

open access: yesKARELIAN SCIENTIFIC JOURNAL, 2020
For the functioning of any enterprise, the main prerequisite is money. The company must be able to manage cash flows. for this purpose, there must be complete and reliable accounting information about the company's cash flow and availability. Cash is the only type of working capital that has absolute liquidity and immediate ability to act as a means of
O. A. Volivok, N. Y. Pomytkina
openaire   +3 more sources

The European Union Budget [PDF]

open access: yesFinancial Theory and Practice, 2005
This paper analyses the current budgetary system of the EU, its features and the differences in it from the budgets of nation states, particularly from the standpoint of budgetary revenue and expenditure.
Hrvoje Šimović
doaj   +2 more sources

Problems of Innovative Science and Technology Center Financing From Budgetary Funds

open access: yesFinancial Journal, 2021
This article attempts to identify and analyze the problems of financial support for the creation and functioning of innovative science and technology centers (ISTCs) at the expense of the budgetary system of the Russian Federation which require their solution, in particular through improving legislation.
M. I. Kudelich
openaire   +3 more sources

Scientific approach to assessing the effective management of budgetary funds

open access: yesINNOVATIVE ECONOMY, 2020
Purpose. The aim of the study theoretical foundations of public administration and develop a scientific approach on this basis to assessing the effective management of the budgetary funds in accordance with international rankings. Methodology of research.
N. Melnychuk
openaire   +3 more sources

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