Alla A. Gracheva – PhD in Economic sciences, head of the Department of accounting, analysis, Finance and taxation of the Academy of FSIN of Russia (Russia, Ryazan), RSCI SPIN-code: 1478-9721, E-mail: all-grachev@yandex.ru

Irina A. Kuzmina – PhD in Economic sciences, associate Professor of accounting, analysis, Finance and taxation of the Academy of FSIN of Russia (Russia, Ryazan), RSCI SPIN-code: 9478-2139, E-mail:  ia.kuzmina@bk.ru

Vyacheslav V. Prudnikov – PhD in Economic sciences, Deputy head of the Department of accounting, analysis, Finance and taxation of the Academy of FSIN of Russia (Russia, Ryazan), RSCI SPIN-code: 7763-3719, E-mail: Pslava73@yandex.ru

Abstract. Limited sources of financing of production activities and the need for self-food institutions of the penal system put in the foreground the conduct of control checks on the cultivation of crops in the implementation of internal financial control. The article touches upon the problematic aspects that lead to inefficient spending of budgetary funds, including the lack of qualified personnel, non-compliance with technologies and an inefficient approach to growing crops, ets. Particular emphasis is placed on the consideration of the main areas of verifications and implementation of control measures in terms of monitoring the effectiveness and validity of the organization of agricultural production, as well as the use of agricultural technologies for the cultivation of crops for the needs of the IPU, including: checking the ownership of land resources, the correct planning of agricultural activities and stages of cultivation, planning the effective use of agricultural machinery; determining the need for seed, fertilizers, plant protections; write-off of material stocks (seeds, fertilizers, fuels and lubricant, etc.) according to the approved and reasonable standards at all stages of cultivation and harvesting; verification of the actual implementation of agrotechnical measure; verification of the resulting yield, documentation of  harvesting and transportation of gross harvest to sorting points.

Keyword: control, agricultural production, penal system.

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9. Topical issues of pricing and cost calculation of production agricultural units of the penal system: monograph / Grachev, A. A., Kuz’mina I. A., Kurochkin E. N., Masalsky M. V., Prudnikov V. V., Tarasov A. A. Kursk : Publishing house ZAO “University book”, 2018. 181 p.