Formation of an effective mechanism of accumulation and use of resources of a budgetary institution

Abstract

The article proposes to consider the structure of the mechanism for accumulating and using the resources of a budgetary institution aimed at ensuring the effectiveness of its functioning. Moreover, special attention is paid to such functional blocks as planning and accounting, resource attraction, risk management, control and audit of resource efficiency. The directions of further development of this mechanism are substantiated, including those related to the use of key performance indicators by budgetary institutions (their main managers), as well as to improving the skills and expanding the competencies of internal controllers (through the use of modern data analytics tools) in order to improve the quality of the control function.