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Audit of the effectiveness of cluster policy implementation in the region
 
Код статьиS221979310019289-0-1
DOI10.37490/S221979310019289-0
Тип публикации Статья
Статус публикации Опубликовано
Авторы
Бергаль Ольга Ефимовна 
Должность: Аспирант Аспирантской школы по государственному и муниципальному управлению
Аффилиация: Национальный исследовательский университет «Высшая школа экономики»
Адрес: Российская Федерация, Москва
Название журналаПсковский регионологический журнал
ВыпускТом 18. №2/2022
Страницы154-167
Аннотация

Cluster policy directions are reflected in the strategy of socio-economic development of the region or a separate section in the region's industrial policy. As part of the implementation of regional strategic planning documents, clusters receive state support, program activities are implemented, and cluster infrastructure is being developed. Control over the results of the implementation of state strategies, programs, projects and the spending of budget funds is a management function. The control results provide further management decisions. The research topic relevance is predetermined by the fact that among the existing methods of performance audits, there is no methodology for auditing the effectiveness of the cluster policy implementation. As a result, there are risks that cluster policy may remain a declared intention. The purpose of the study was to substantiate the application of the methodology for auditing the effectiveness of the cluster policy implementation, developed on the basis of state audit standards. Unlike other methods and guidelines, the author's methodology defines the subject area of audit of the effectiveness, formulates goals and target indicators, verification questions, identifies information sources, describes layouts of worksheets, as well as the procedure for conducting a control event and compiling a final report. Methodical developments are addressed to regional (municipal) control and accounting bodies. They were reviewed and approved by the Board of the Chamber of Control and Accounts of the municipal formation Krasnodar for approbation.

Ключевые словаcluster, cluster policy, government programs, audit of the effectiveness, public administration
Получено20.03.2022
Дата публикации22.06.2022
Кол-во символов34163
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1 The research relevance and problem statement. The clusters development, the cluster policies’ development and implementation are among the strategic tasks of eight Federal districts of the Russian Federation. The directions of their development are defined in the strategic planning documents of the Federation subjects. The Russian clusters peculiarities, are that the creation most of them, is initiated by the authorities. Support for the clusters development is carried out within the framework of state programs and areas of cluster policy (further — CP). The control function is an integral part of the management process. In this connection, there is a need for state control over the CP implementation. A significant number of scientific publications, the availability of the Standard for external government audit (control) SGA 104 “Performance audit”1 and “Guidelines for the use of performance audit”2, in accordance with which the preparation and implementation of control measures, confirms the importance of ensuring control over the results of the state strategies implementation, programs, projects and budget spending. However, after analyzing the current methods of performance audits, it was noted that the methodology for auditing the effectiveness of the implementation of CP has not been developed, the control of the results of the implementation of strategic planning documents is not fully carried out3. The author's methodology for auditing the effectiveness of the CP implementation of the region is proposed to solve the identified problems, and can be used by specialists of regional (municipal) chambers of control and accounts and developers of CP. 1. The Standard for external government audit (control) SGA 104 "Performance Audit" (approved by the Resolution of the Board of the Accounting Chamber of the Russian Federation dated 09.02.2021 No. 2PC) (hereinafter — the SGA "Performance Audit").

2. Guidelines for the use of performance audit (approved by the Board of the Accounts Chamber of the Russian Federation, protocol dated September 28, 2021 No. 63K (1506).

3. The conclusion is based on the analysis of the implementation results of strategic planning documents posted on the official websites of the administrations Federation's subjects and on the Portal of state and municipal financial audit.
2 The study purpose is to substantiate the possibility of applying the methodology for auditing the effectiveness of the CP implementation of the region, developed on the basis of government audit standards in accordance with the subject area of the audit.
3 Methodological basis of the study. A significant contribution to the development of the theory and practice of cluster development, CP, government audit has been made by many Russian and foreign scientists. In the studies, the issues of cluster development [6; 8; 16], CP development and implementation [5; 20], forms of the clusters’ government support [22; 25] and cluster management methods [2; 4; 12]. The performance audit necessity in the public sector [3; 23; 24] and the international experience of its implementation [9; 19; 21] are substantiated. Particularly noteworthy are studies devoted to the government audit standardization issues, its role in public administration [7; 11; 13; 14; 17; 18], as well as the study of methods for assessing the effectiveness of budget expenditures [1]. A number of studies indicate the lack of methods for assessing the effectiveness of the CP implementation. As a solution to this problem, scientists proposed to evaluate the CP effectiveness in two stages, at the first stage — cluster potential of the territory analysis, at the second stage — an assessment of the effectiveness of the support measures implementation to the cluster’s development [10]. In addition, a methodology has been developed for conducting a SWOT analysis of the effectiveness of intracluster interaction between enterprises in the process of implementing CP [15]. However, the above scientific studies are not based on government performance audit standards, which will complicate their practical application.
4 State control, as a management function, makes it possible to determine the CP effectiveness and efficiency, is designed to identify bottlenecks in public administration and develop recommendations for improving the efficiency of the use of national resources. A special type of external (in relation to the executive) control, which allows forming an objective opinion based on the analysis results, verification of financial, statistical information, expert assessments, is a performance audit. The concept of “performance audit” is enshrined in the Lima Declaration of Guidelines (1977) and the standards of State financial control of international organizations INTOSAI4, EUROSAI5, AZOSAI6. In the legal field, performance audit is enshrined in the law on the Accounts Chamber of the Russian Federation7 and regional laws on control and accounting chambers of the Federation subjects. At the regional level, the audit of effectiveness is carried out by control and accounting chambers8. The procedure for conducting control measures is regulated by the SGA “Performance Audit” and methodological recommendations for conducting a performance audit. The subject area of control is determined by the supervisory authority, for example, the use of budget funds for the implementation of a national project, a government program, a subprogram or the CP implementation. Despite a significant number of scientific publications and methodological developments, the audit of the effectiveness of the CP implementation in the regions was not carried out. 4. International Organization of Supreme Audit Institutions (INTOSAI).

5. European Organization of Supreme Audit Institutions (EUROSAI).

6. Asian Organization of Supreme Audit Institutions (AZOSAI).

7. Federal Law No. 41-FZ dated 05.04.2013 “On the Accounts Chamber of the Russian Federation”.

8. Federal Law No. 6-FZ dated 07.02.2011 “On the General Principles of Organization and Activities of the Control and Accounts Bodies of the Subjects of the Russian Federation and Municipalities”.

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