ORGANIZATIONAL INSTRUMENTS OF CONTROL AND SUPERVISORY ACTIVITIES IN THE DISTRIBUTION OF BUDGET SUBSIDIES

Abstract

The article deals with the issues of financing large investment projects implemented in conditions of limited amounts of budget subsidies. The key problems of the implementation of state support measures in the control system of budget recipients are investigated. Statistical figures have been studied in order to determine the level and problems of budget financing of individual national projects in Russia: «Science»; «Education»; «Healthcare development»; «Small and medium-sized entrepreneurship and support for individual entrepreneurial initiative». The general financial problems on the distribution of budget subsidies are summarized on the basis of an assessment of the dynamics of the number of organizations applying for budget subsidies. The reasons for the use of budget subsidies for the implementation of measures for the development of social services for the population are considered. The article focuses on the implementation of state regulation measures planned within the framework of the State Program «Social Support of Citizens». The authors have developed a system of measures to improve the effectiveness of subsidies in the system of control and supervision of budget recipients, including risk-based analysis and concentration of budget funds in the sectors of the real sector of the Russian economy. As a result of the study, the tools of control and supervisory activities in the distribution of budget subsidies are proposed.