Obykhod K. Accounting and Control of the Provision of Services by Scientific Institutions in Public Sector

The dissertation research is devoted to the in-depth study of the activities of public sector scientific institutions as centers to develop and implement scientific projects in practice in order to enhance competitiveness of national production and foster the development of the country. The organizational and methodical principles of the budget process of providing services in the part of supplementing the classification of public sector institutions have been studied. The proposals for the analysis of analytical accounts and the form of internal reporting of expenses and revenues from providing services by public sector institutions have detailed, such proposed must increases the information of incurred expenses and incomes received by the types of services of scientific institutions. The author specifies methods of formation annual reporting, which will help to further generalize at the macro level the indicators on income and expenses for the provision of services by scientific institutions in public sector. In order to streamline the theoretical foundations of the control of the activities of scientific institutions, it is advisable to supplement the classification of control with the attribute «by type of scientific activity», within which it will be possible to consider control of scientific research, control of scientific and applied services, control of production services and control of other services. The author developed an algorithm for the provision of services such as expertise in the NAAS system, as well as a technological map of the given process, which reveals the content of these operations, the input and output documentation for each subprocess, as well as indicating the structural unit responsible for each operation. These developments will allow internal auditors to streamline the information about processes and responsible contractors. The algorithm proposed for the identification and assessment of risks in the direction of «Provision of scientific services» will help to regulate the process of risk management by improving its information support.