Blinova Tatyana V.

The article discusses the issues of control over the expenditure of funds in the implementation of national goals. The author refers to the documents that regulate this area of activity, connects their main provisions with public administration, shows how the Accounts Chamber of the Russian Federation participates in the audit of budget expenditures and thereby contributes to the sustainable development of the country, the formation of effective public administration systems. In 2019, the Accounts Chamber of the Russian Federation analyzed the progress of 8 of 13 national projects and identified significant risks that affect the achievement of the planned results. The audit results indicate systemic management weaknesses. Based on the analysis, the Accounts Chamber of the Russian Federation offered the Government of the Russian Federation to transform the internal financial audit of chief administrators of budget funds into an internal audit of the activities of state bodies. Regarding the main goal-setting of the internal audit, it is proposed to determine the tasks of analyzing the achievement of goals and assessing the effectiveness and efficiency of the use of budget funds.