2409-1634Research result. Economic Research2409-163410.18413/2409-1634-2026-12-2-1-44244FINANCEOPTIMIZATION OF THE USE OF BUDGETARY FUNDS IN THE PROVISION OF MILITARY PERSONNEL: ANALYSIS OF THE REGULATORY FRAMEWORK AND WAYS TO REDUCE CORRUPTION RISKSOPTIMIZATION OF THE USE OF BUDGETARY FUNDS IN THE PROVISION OF MILITARY PERSONNEL: ANALYSIS OF THE REGULATORY FRAMEWORK AND WAYS TO REDUCE CORRUPTION RISKSKovalenkoSvetlana N.KovalenkoSvetlana N.SemenovaNatalya A.SemenovaNatalya A.kalutskaya@bsuedu.ruSaprykinaTatiana V.SaprykinaTatiana V.202612200

The article provides a comprehensive evaluation of the effectiveness with which budgetary funds are used to provide military personnel with clothing and uniforms. Key attention is paid to analysing whether the current allowances comply with the actual needs of military personnel. The regulatory legal framework governing the provision of personal belongings to military personnel has been examined. The pricing methods used in the clothing supply system are examined, and the key principles underpinning these methods within the framework of the state defence order are outlined. Problems have been identified, and measures have been proposed to improve the efficiency with which state resources are used for clothing military personnel. Conclusions have been drawn regarding the efficiency of budget spending in this area.

The article provides a comprehensive evaluation of the effectiveness with which budgetary funds are used to provide military personnel with clothing and uniforms. Key attention is paid to analysing whether the current allowances comply with the actual needs of military personnel. The regulatory legal framework governing the provision of personal belongings to military personnel has been examined. The pricing methods used in the clothing supply system are examined, and the key principles underpinning these methods within the framework of the state defence order are outlined. Problems have been identified, and measures have been proposed to improve the efficiency with which state resources are used for clothing military personnel. Conclusions have been drawn regarding the efficiency of budget spending in this area.

regulatory regulationprovision of military personnelmilitary uniformspublic procurementfinancial controlexpensesallowancescorruption risks in the defense sectorspending of fundsefficiency assessmentregulatory regulationprovision of military personnelmilitary uniformspublic procurementfinancial controlexpensesallowancescorruption risks in the defense sectorspending of fundsefficiency assessmentСписок литературы1. Vikulov, S. F., Khrustalev, E. Y. (2012) “Military and economic analysis of modern defense problems in Russia”, Economic Analysis: Theory And Practice, 12, 2-9, available at: https://cyberleninka.ru/article/n/voenno-ekonomicheskiy-analiz-sovremennyh-oboronnyh-problem-rossii?utm.com&ysclid=mn0ay86o6t783247678.2. Vikulov, S. F., Khrustalev, E. Y. (2014) “Methodological foundations and specifics of military-economic analysis”, Economic analysis: theory and practice, 7, 2-11, available at: https://cyberleninka.ru/article/n/metodologicheskie-osnovy-i-spetsifika-voenno-ekonomicheskogo-analiza/viewer3. Zimakova, L.A., Kovalenko, S.N., Magomedrakhimov E.M. (2025) “Internal control and its information support: problems and solutions”, Managerial accounting, 4, 90-95, EDN WKKZFU.4. Kovalenko, S.N., Agranovich E.R. (2025) “Risk management in the public procurement system”, Sustainable development of the socio-economic system of the Russian Federation : Proceedings of the XXVI International Scientific and Practical Conference, Simferopol, November 13, 2025, Simferopol: Limited Liability Company "Publishing House of the Arial Printing House, 2025, pp. 81-84, EDN DNODRC.5. Kovalenko, S.N., Semenova, N.A., Kovalenko Yu. N., Sivkova A. E. (2024) “Risk management and anti-corruption process in the public procurement system”, Bulletin of the Altai Academy of Economics and Law, 9-2, 213-221, DOI 10.17513/vaael.3723., EDN BLYMIY.6. Lavrinov, G. A., Khrustalev, E.Y. (2006) Methods of forecasting prices for military products, Forecasting problems, 1, 87-96, available at: https://cyberleninka.ru/article/n/metody-prognozirovaniya-tsen-na-produktsiyu-voennogo-naznacheniya7. Ozerov, V. A. The military-industrial complex: legislative support, Federal Book, available at: http://federalbook.ru/files/OPK/Soderyanie/OPK-11/1/Ozerov.pdf8. Legal regulation of control activities in the field of economics : textbook for universities / Edited by E. M. Ashmarina ; executive editor V. V.Stvov, 3rd ed., revised and add., Moscow: Yurait Publishing House, 2026, 303 p. (higher education). ISBN 978-5-534-19180-6. – Text : electronic // Educational platform Yurayt [website], available at: https://urait.ru/bcode/5832929. Prodanova, N.A. Audit of the effectiveness of the use of state resources : a textbook for universities / N. A. Prodanova, A. A. Sergeenkov. Moscow: Yurait Publishing House, 2026, 101 p. (higher education), ISBN 978-5-534-18794-6, Text : electronic // Educational platform Yurayt [website], available at: https://urait.ru/bcode/58964410. Simonova, L. Y. (2025) “We help our own”, Budget accounting, 6(246), 14-17, EDN CWXOTH.11. GAO-24-900441, Government Audit Standards: 2024 revision [Text] / United States Government Accounting Office, Washington, D.C. : U.S. Government Publishing Office, 2024, 259 p., (Yellow Book), ISBN 978-0-16-093315-4