Artyukhin Roman E.

The article reveals the approaches of the Russian Treasury to solving the problem of operational management of risks arising during the budget cycle, the most important parameters that affect the efficiency of the financial and budgetary system, by introducing information technologies in the activities of Control and Supervisory bodies. We are talking about increasing the degree of automation of control processes and increasing the level of openness of the government in the implementation of national projects, including those related to the creation of capital construction projects. The topic of functioning of the state integrated information system for public finance management ‘Electronic budget', through which citizens can track the results of the state's activities on federal and regional projects, is discussed in detail. As an effective tool for tracking control points of national (federal, regional) projects, it is proposed to introduce a unique identifier for the project result. It is important to create risk profiles for each individual project, for which the Russian Treasury, together with Rosfinmonitoring, has developed a mechanism for information interaction that allows identifying unscrupulous performers of state contracts. We are talking about the need for a risk-based approach to control, in which control and supervisory authorities can remotely analyze the object of control and coordinate their control and supervisory activities with other authorized bodies. An important condition for the sustainable development of the state is the solution of the problem of monitoring the achievement of national goals with minimal costs, without excessive pressure on the controlled environment.