employee
Long-term regional development is largely determined by the sustainability of budgets, which in turn depends on the competence of public authorities to assess and manage budget risks. Despite the formation of the regulatory framework for financial risk management in the Russian Federation, their practical implementation needs to be complemented by special compliance mechanisms. The purpose of the study: structuring budget risks and developing the architecture of the budget compliance system as a strategic tool for financial support of socio-economic development of Russian regions. The research materials and methods include a comprehensive analysis of the scientific literature and the regulatory framework, a systematization of risks and methods of their assessment, as well as the methodology of GOST R ISO 31000-2019 for building a compliance architecture. Results: risk groups have been identified and classified; theoretical approaches to the study of budget risks have been analyzed and systematized; The author's multilevel architecture of the budget compliance system in the public sector, integrating risk management and internal control, has been developed and visualized; practical recommendations for its implementation have been developed. The proposed architecture can be a logical complement to the integrated strategic financial controlling system in the constituent entities of the Russian Federation.
budget, public law education, budget risk, compliance
1. Alfimenko S. M. Risks of the budget process : from improving the conceptual framework to the methodology of minimization // Proceedings St. Petersburg State University of Economics. 2020. № 1 (121). P. 135–143.
2. Balikhina N. V. Tax compliance in Russia : practice and problems of implementation // World economy: security issues. 2020. № 2. P. 84–87.
3. Vasyunina M. L. On budget risk management // Accounting in budgetary and non-profit organizations. 2020. № 22 (502). P. 2408–2419.
4. Kosov M. E., Chalova A. Yu., Akhmadeev R. G., Golubtsova E. V. Federal budget and fiscal policy of the state : macroeconomic adaptation until 2025 // Financial Journal. 2023. Vol. 15. № 2. P. 8–26.
5. Kot E. M., Zyryanova T. V., Terekhova O. E. Investigation of budget risks : a process approach // Agrarian Bulletin of the Urals. 2020. № 12 (203). P. 83–93.
6. Leonova O. A., Kozlov L. A. Compliance as a form of financial control in organizations participating in bidding and procurement activities // Financial Life. 2024. № 4. P. 4–8.
7. Makashina O. V. The role of the financial system in ensuring the development of the state : domestic and foreign experience : monograph. M. : Rusains, 2022.
8. Malkina M. Yu. The sustainability of budget revenues of the subjects of the Russian Federation and its sources // The economy of the region. 2021. Vol. 17. Issue 4. P. 1376–1389.
9. Meliksetyan S. N. The role of state financial control bodies in ensuring Russia's financial security // International accounting. 2018. № 13-14. P. 759–778.
10. Milchakov M. V. Budgetary and financial situation of the subjects of the Russian Federation : medium-term trends in the regional context // Financial Journal. 2024. Vol. 16. № 2. P. 104–125.
11. Legal foundations of financial security of the Russian Federation. M. : Prospekt, 2017.
12. Ruslyakova N. A. Cashing money as one of the ways to avoid taxes // Taxes. 2018. № 4. P. 6–10.
13. Sabitova N. M., Bikbova A. M. Gratuitous receipts in the budgets of the constituent entities of the Russian Federation : potential risks and uncertainty // Finance. 2024. № 7. P. 7–16.
14. Tyurina Yu. G. Mechanisms of application of budget rules in the context of the implementation of state budget policy instruments // Bulletin of the Altai Academy of Economics and Law. 2024. № 3 (part 3). P. 493–498.
15. Tyurina Yu. G., Bartsits A. D. Systematization of challenges and risks in the implementation of state financial policy in the post-covid economy // Issues of innovative economics. 2022. Vol. 12. № 3. P. 1851–1868.
16. Khanina E. V. Budgetary risks : approaches to definition and classification // The Newman in Foreign Policy. 2020. № 52 (96). P. 63–65.
17. Chaya V. T., Turishcheva T. B. Audit of budgetary institutions based on compliance risks // Audit. 2024. № 4 (192). P. 13–16.
18. Shvetsova I. N. Theoretical aspects of identification and management of financial risks of public legal entities // Economics and entrepreneurship. 2025. № 6 (179). P. 1004–1009.
19. Encyclopedia of Russian Financial Law / edited by E. Y. Gracheva, R. E. Artyukhin. M. : Prospekt, 2024.
20. GOST R ISO 31000-2019 Risk Management. Principles and Guidelines (Reissue) // URL: https://docs.cntd.ru/document/1200170125
21. The Committee of Sponsoring Organizations’ (COSO) // URL: https://www.coso.org/internal-control
22. Order of the Ministry of Finance of the Russian Federation dated October 19, 2011 № 383 (as amended on January 20, 2014) «On the procedure for the implementation of operational Monitoring of the quality of financial Management in the Ministry of Finance of the Russian Federation» // URL: https://www.consultant.ru/document/cons_doc_LAW_120712/cf9d52c8255652637d58f87cbade0b1d7287bbf3/
23. Budget Code of the Russian Federation № 145-FZ dated July 31, 1998 (as amended on July 31 July 2025) // URL: https://www.consultant.ru/document/cons_doc_LAW_19702/
24. Decree of the Government of the Russian Federation dated August 31, 2015 № 914 (as amended on July 24, 2025) «On the Budget Forecast of the Russian Federation for the long term» (together with the «Rules for the development and approval of the budget forecast of the Russian Federation for the long term») // URL: https://www.consultant.ru/document/cons_doc_LAW_185705/bfa7b4430f4d4be1967d0cc83e78e2ba793323ca/
25. Order of the Ministry of Finance of the Russian Federation dated November 21, 2019 № 196n (as amended on October 4, 2023) «On Approval of the Federal Standard of Internal Financial Audit «Definitions, Principles and Tasks of Internal Financial Audit» // URL: https://www.consultant.ru/document/cons_doc_LAW_338586/
26. Order of the Ministry of Finance of the Russian Federation № 160n dated August 5, 2020 // LRS «ConsultantPlus».
27. Letter of the Ministry of Finance of the Russian Federation dated September 11, 2023 № 02-10-08/1/86333 «On the direction of Methodological recommendations for assessing budget risks and maintaining a register of budget risks» // URL: https://www.consultant.ru/document/cons_doc_LAW_456763/96c60c11ee5b73882df84a7de3c4fb18f1a01961/
28. Decree of the Government of the Russian Federation dated October 31, 2018 № 1288 // URL: https://www.consultant.ru/document/cons_doc_LAW_310151/
29. Methodological recommendations to the state authorities of the subjects of the Russian Federation on long-term budget planning // URL: https://www.consultant.ru/document/cons_doc_LAW_189933/f439cbb06f292bab6a5a1c844b487cff92232d55/
30. Budget risk analysis and management: best practices // URL: https://www.imf.org/en/Publications/Policy-Papers/Issues/2016/12/31/Analyzing-and-Managing-Fiscal-Risks-Best-Practices-PP5042
31. Zhelnova K. V. Tools for assessing budgetary risks in the Udmurt Republic // Modern management technologies. 2015. № 5 (53).
