Control over income and expenses of regulated organizations in heat supply
<b>Subject</b>. The article reviews income and expenses of regulated organizations in the heat supply sector, focusing on the technique for examining the reliability of the information submitted for controlling procedures. <b>Objectives</b>. The research aims to improve the technique for analyzing the reliability of the information submitted by a regulated organization. <b>Methods</b>. The research combines methods and principles of scientific cognition and research, methods of mathematical matrix modeling. <b>Results</b>. We propose an adaptive approach to conducting the governmental examination of regulated heat suppliers by using tools of governmental accounting and economic checks in tariff regulation. The article presents invariant matrix-based mathematical models to analyze the reliability of the information submitted by a regulated organization. <b>Conclusions and Relevance</b>. There is a cause-and-effect relationship among the majority of analyzable indicators of regulated organizations. It stems from homogeneous production (electricity and heat) or services they render (transmission, distribution), double-entry principle underlying the accounting practice. Considering the misstatement motivation and methods to substantiate non-production costs, it is possible to set a comprehensive misstatement detection model. The resultant model will strengthen controlling functions of executive bodies in tariff regulation. The proposed matrix-based modeling is easily adaptable to operational distinctions of any entity.