FEATURES OF FINANCIAL CONTROL IN THE FIELD OF PROCUREMENT FOR STATE AND MUNICIPAL NEEDS IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY

The article examines the process of digital transformation of financial control in the field of procurement for state and municipal needs. The basis for considering the digitalization of financial control was the reports of the Accounts Chamber of the Russian Federation, the Federal Treasury, the FAS Russia and the Federal Tax Service of Russia. The foreign experience of organizing purchases during the COVID-19 pandemic is considered, which demonstrated that electronic trading is becoming a tool not only to accelerate the interaction of customers and suppliers during an emergency, but also to distribute goods, works and services between consumers. The presented study points at the problems inherent in the field of public procurement in connection with the transition to electronic interaction from 2019 in accordance with the requirements of the Federal Law of December 31, 2017 No. 504-FZ “On Amendments to the Federal Law” On the Contract System in the Field of Procurement goods, works, services to meet state and municipal needs”. It was revealed that despite the positive effects of the introduction of electronic document management (reduction of costs for paper, office equipment, postage, notaries, etc.), the indicators of competition did not increase, there are cases when unscrupulous suppliers “migrate” from one industry to another, which does not allow preventing risks in full. The existing information systems that are used in conducting preliminary and subsequent financial control in the field of procurement are considered: EIS (Federal Treasury), the Portal of State and Municipal Audit (the Accounts Chamber of the Russian Federation), State Expenditures (the Accounts Chamber of the Russian Federation). It was determined that it is necessary to integrate existing information systems within the framework of interdepartmental interaction, to provide access for inspected objects to the results of assessing the degree of risk of their activities.

digital economy, financial control, performance audit, procurement, violations, distortions of reporting, control and accounting bodies, efficiency, rationality, economic

Kozlova S. A., Kuz’mina I. G., Kozhanov P. S. Features of financial control in the field of procurement for state and municipal needs in the context of digitalization of the economy. Business. Education. Law, 2022, no. 1, pp. 97—102. DOI: 10.25683/VOLBI.2022.58.145.