INTEGRATING DIGITAL SMART CONTROL INTO PUBLIC FINANCE MANAGEMENT FOR SUSTAINABLE GOVERNANCE

This study develops practical recommendations for implementing SMART Control in the financial and budgetary sphere of the Russian Federation as a subsystem of the Electronic Budget State Integrated Information System (SIIS). The goal is to enhance transparency, accountability, and efficiency in public finance management by integrating preventive, data-driven oversight tools based on advanced digital technologies. The research applies a systems approach combining regulatory analysis, process mapping, and technology integration assessment. It considers international best practices, legislative requirements, and the operational needs of public finance institutions. The study proposes seven key recommendations for SMART Control implementation, including standardized electronic documentation, legal framework development, risk mapping, and the use of the digital ruble for targeted budget monitoring. The model enables real-time interaction between control bodies and budget participants, reduces duplication of processes, and increases data reliability. Anticipated benefits include improved detection of irregularities, reduced financial risks, and optimized interdepartmental coordination. SMART Control represents a transformative approach to internal state financial oversight, shifting from follow-up to preventive control. Its integration into public finance management can strengthen fiscal discipline, improve resource allocation, and foster sustainable governance.