Institutional control of the financial and business operations of state institutions: practical data in the area of public healthcare and trends in its development

Abstract

Subject. The organisational and methodological aspects of the institutional control of financial and business operations and other types of institutional control carried out by executive authorities in relation to their subordinate institutions. Purpose. The study aims to determine the position of the institutional control of financial and business operations within the system of financial control of the Russian Federation, to study the existing organisational models of certain types of institutional control using the example of the public healthcare system of the Voronezh Region, to identify issues of concern, and to offer possible solutions. Method. The study used data from the consolidated budget of the Russian Federation and the budgets of state extra-budgetary funds of the Russian Federation for 2020, the consolidated budget of state medical organisations of the Voronezh Region, and other financial indicators of the healthcare system in the Voronezh Region for the same period. The methods of the investigation included analysis, observation, generalisation, comparison, grouping, classification, etc. Results. The organisational structure of control (supervision) in the field of healthcare and the financial control of the public healthcare sector was developed and the powers and functions of the executive authorities were investigated. The analysis of the main types of control revealed a relationship between external and internal control as elements of a unified system. The paper provides examples of typical violations identified as a result of the institutional control of state medical organisations in the Voronezh Region. Conclusions. The hypothesis was confirmed that it is necessary to implement institutional control of the financial and business operations as part of the system of state (municipal) management by using financial control tools with due consideration for industry specifics.