MODEL OF THE SYSTEM OF FINANCIAL CONTROLLING IN THE CONTEXT OF RISK MANAGEMENT IN THE PUBLIC SECTOR

The study aims at developing a model of financial controlling for the public sector of the Russian Federation with due regard to the requirements of risk management. The methodology includes an analysis of other studies on the topic and the functioning of US and German controlling systems. It is concluded that the model should be based on a single digital platform and include information, analytical, methodological, instrumental, and accounting support. The main conclusion is that a system of financial controlling of economic entities in the public sector ensures better financial planning, accounting, analysis, and control based on the theory and methodology of controlling in the public sector that meets modern requirements. This system also has an effect on financial management in the public sector. The result of the study is an original model of financial controlling for the public sector.