Open AccessРАЗВИТИЕ МЕЖБЮДЖЕТНЫХ ОТНОШЕНИЙ В РОССИИ И АУДИТ МЕЖБЮДЖЕТНЫХ ТРАНСФЕРТОВ В КАЛИНИНГРАДСКОЙ
Author(s) -
Леонид Сергеев,
Калининградский государственный технический университет,
Татьяна Дроздова,
Контрольно-счетная палата Калининградской области
Publication year - 2020
Publication title -
baltijskij èkonomičeskij žurnal
Language(s) - English
Resource type - Journals
ISSN - 2073-3364
DOI - 10.46845/2073-3364-2020-2-30-22-38
Subject(s) - russian federation , accounting , audit , business , political science , economic policy
The main stages of development of inter-budgetary relations in the Russian Federation and the Kaliningrad region are summarized. The period from 1991 to 2018 is considered. The content of the program of the Kaliningrad region "Effective Finance" in terms of the development of inter-budgetary relations is considered. Given the results of the audit of observance of conditions of granting of interbudgetary transfers from the regional budget of the Kaliningrad region according to the materials of the 2019-2021 years. The shortcomings of inter-budgetary regulation are revealed and proposals for their elimination are given.