State Financial Control in the Field of Research and Development: Practice, Systemic Problems and Directions for Improvement

This article analyzes the practice of state financial control over the planning, substantiation, and utilization of budget allocations for research and development (R&D). Based on the results of control and expert-analytical activities conducted by the Accounts Chamber of the Russian Federation and the Federal Treasury between 2022 and 2025, the study identifies five systemic problems: non-utilization of R&D outcomes, idle high-value equipment totaling over 1.3 billion rubles, a declining share of R&D-generated income despite growing budget funding, formal achievement of performance indicators, and the absence of systematic results monitoring. In response, the authors propose a tripartite system of state financial control in the R&D sphere, encompassing control over planning and substantiation of allocations, the legality and targeted use of expenditures, as well as their effectiveness.