The Methodology of the Public Procurement auditing

UDC 347.440.2

Authors

Krasnova A. D.,
Russian Presidential Academy of National Economy and Public Administration, Moscow, Russia

Abstract

The article discusses the content and problems of the Public Pro-curement auditing conducted by the Accounts Chamber and the control and ac-counting departments of the subjects of the Russian Federation to control and improve the efficiency of budget spending. The article also provides statistics on detected violations of the legislation on the contract system for 2020.

Keywords

audit, public procurement, contract system, accounts chamber, state and municipal needs.