ORGANIZATION OF INTERNAL CONTROL SYSTEM AND ANALYSIS OF RESEARCH FUNDING IN HIGHER EDUCATION INSTITUTIONS

In modern conditions of development of higher educational institutions in connec- tion with the reduction of budget funding for their activities in General and research work in particular, one of the most important tasks is to expand the use of extra-budgetary sources of funding by universities. The organization of the system of internal control and analysis of re- search funding is a tool that will allow universities to assess the effectiveness of using these funds, which will eventually lead to an increase in the quality of research work. Currently ex- isting criteria do not allow us to properly assess the quality of research work in universities and the effectiveness of their use of funds aimed at financing this activity. This article sug- gests ways to address this issue, which will allow higher education institutions in the Saratov region and other regions of the Volga region to improve the quality of research activities and the effectiveness of monitoring the use of funds aimed at research work