https://doi.org/10.25198/2077-7175-2020-3-61
THE ROLE OF THE CHIEF ADMINISTRATOR OF BUDGETARY FUNDS IN THE CREATION OF ACCOUNTING POLICY OF LAW ENFORCEMENT AGENCIES
L. A. Sviridova
Orenburg State University, Orenburg, Russia
e-mail: lara.sviridova.1971@mail.ru
Abstract. Accounting (budget) in state institutions is an integral part of the Russian national accounting system, which is focused on the creation of comprehensive, reliable information for the preparation of accounting (financial) statements and information necessary for the most effective management of public finances at all levels budget system of the Russian Federation. One of the most important aspects in the regulation of accounting and reporting is the development of an adapted accounting policy that takes into account the specifics of the exercise of functions by a public institution. The purpose of the article is to give a critical assessment of the current situation regarding the regulation of accounting and reporting of institutions of the Ministry of Internal Affairs of Russia by examining the provisions of accounting policies and to determine the role of the main manager of budget funds in this process. This article uses the existing basic research methods (monographic, logical linking, deduction, extrapolation), as well as expert analysis of legislative and regulatory documents governing the organization of accounting of the main objects of accounting supervision, disclosed in the accounting policies of law enforcement agencies. The role of the main manager in the process of consolidating information on the targeted use of budget allocations in law enforcement based on a single accounting policy is disclosed. It is proposed to systematize the process of creating and approving an accounting policy for internal affairs bodies with emphasizing the role of the main manager, which will allow for unified approaches to identifying objects of accounting supervision and disclosing information about them in financial statements. The content of the methodological section of the accounting policy is determined, taking into account the specifics of the activities of law enfo cement agencies. The scientific novelty of this study is to consider the process of creating a local regulatory document that provides control over the formation of consolidated information on the use of public funds aimed at ensuring the functions of law enforcement agencies, taking into account the role of the main manager of budget funds in this process, as defined in egulatory acts of the Ministry of Finance in Russia. In the conditions of economical and efficient spending of public funds, it is advisable to organize the process of creating and approving an accounting policy for government bodies with a complex organizational structure and responsible for the reliability of the consolidated reporting, in such a way as established in the federal standards of the public sector that came into effect Starting from reporting for 2019.
Keywords: accounting (budget), the main manager of budgetary funds, law enforcement agencies, local regulatory act, accounting policy in the activities of law enforcement agencies.
Cite as: Sviridova, L.A. (2020) [The role of the chief administrator of budgetary funds in creation the accounting policy of law enforcement agencies]. Intellekt. Innovatsii. Investitsii [Intellect. Innovations. Investments]. Vol. 3, pp. 61–70. DOI: 10.25198/2077-7175-2020-3-61.
