CENTRALIZATION OF ACCOUNTING (BUDGET) ACCOUNTING AT THE REGIONAL LEVEL
The article discusses the main aspects of the centralization of accounting functions. At present, the centralization of accounting functions is due to an increase in the efficiency of budget expenditures, a reduction in the number of employees in accounting services, an increase in the quality, reliability, transparency, efficiency of accounting (budgetary) accounting and reporting, unification of accounting processes, and the introduction of modern unified information technology systems. Reflected the main types of centralization of accounting functions, including the features and technology of its implementation. Analyzed are the successful practices of centralizing accounting (budget) accounting in the regions of the Russian Federation in order to build a model for centralizing accounting functions in the executive bodies of state power in St. Petersburg. The legislative framework for the centralization of accounting functions is considered. Measures and requirements for the creation of a centralized model for maintaining accounting (budgetary) accounting in the executive bodies of state power of St. Petersburg have been formed. The expected structural and economic effects are reflected as a result of the centralization of accounting functions. The relevance of the introduction of electronic document management when using information technology systems is reflected. The article also provides the division of powers for the implementation of accounting functions between the centralized accounting department and the executive body of state power of St. Petersburg, which is one of the unsolved problems in the field of centralization of accounting. The conducted research can be used by experts in the implementation of projects to centralize accounting functions.