Basic principles of implementation of control and auditing measures when recognizing income and expenditure in autonomous institutions

Turishcheva Tatyana Borisovna

The socio-economic development of any country is a multifaceted process that includes economic growth and an increase in the level and quality of life of the population. First of all, it depends on a balanced budget policy, which includes legislatively defined measures aimed at the formation of the state's monetary fund, and provides for the rational distribution of budgetary resources in all spheres of society. An integral element of ensuring the targeted and rational use of budget funds is a timely and thorough audit and control of the income and expenses of organizations supported by public funds, including autonomous institutions, in compliance with the basic principles aimed at ensuring the legality and effectiveness of the actions of all participants in the budget process. Given the above, the purpose of the article is to formulate and clarify the content of the principles of budgetary control and audit of revenues and expenditures of autonomous institutions. In the course of the study, the author clarified the general principles of audit and control of income and expenses of autonomous institutions, as well as formulated specific principles, taking into account the peculiarities of budget execution, which together should contribute to timely and high-quality management decisions in the budget process based on complete, relevant and systematized information.

Keywords:autonomous institution, income, expenses, control, audit, principles, legality, efficiency, rationality, consistency.