Control over income and expenses of regulated organizations in heat supply
Subject. 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. Objectives. The research aims to improve the technique for analyzing the reliability of the information submitted by a regulated organization. Methods. The research combines methods and principles of scientific cognition and research, methods of mathematical matrix modeling. Results. 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. Conclusions and Relevance. 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.