THE CASPIAN REGION:Politics, Economics, Culture

Scientific journal

The practical solution of the problems of the state audit expenses of the secondary vocational education

2015. №2, pp. 237-242

Samarets Tatyana V. - Ph.D. (Economics), Associate Professor, Astrakhan State University, 20a Tatishchev st., Astrakhan, 414056, Russian Federation, samarez1@gmail.ru

Usacheva Lyubov V. - Ph.D. (Economics), Associate Professor, Astrakhan State University, 20a Tatishchev st., Astrakhan, 414056, Russian Federation, usacheva_2008@mail.ru

The article views approving state control mechanisms of exercise government financing in the system of secondary professional education in Astrakhan region. In the financial and economic crisis conditions the role of public audit in the control system of budget organization is enhanced budgetary organizations in the direction of increasing efficiency of budgetary resources exercising received by organizations from various sources. The article defines the direction of the audit control in order to analyze and evaluate the effectiveness of the estimated costs and disclosed algorithms for solving practical problems of state audit.

Key words: бюджетные организации, государственный аудит, эффективность сметных расходов, организации среднего профессионального образования, Budgetary organizations, state audit, effectiveness of the estimated costs, organization of vocational education

Read