Institute for Financial and Economic Monitoring
Ru / En

Lyudmila Dubovenko

EXPERIENCE
  • 35 years' experience in the areas of accounting methodology, audit, internal control, financial analysis, public financial control, public finances.   
  • She supervised and developed regulatory documents for the Design and Application of the Automated System for the Federal Treasury of the Russian Federation. She supervised and developed the draft methodical documents of the Ministry of Finance of the Russian Federation (Ministry of Finance the USSR before 1991) relating to analysis of business activities of entities.
  • Experience in development of recomendations for public sector accounting and reporting in accordance with requirements of IPSAS.
  • Experience in development of recomendations for the Government of Russia on reporting of natural monopolies according to IFRS.
  • A member of the Accounting Methodology Committee and an Expert of the Institute of Professional Accountants of the Moscow Region.
  • She was the member of the Board of Experts on Accounting Standards of the Institute of Professional Accountants of Russia (IPAR), senior expert of the Commission of Experts on Section “Accounting and Reporting” of the Attestation Commission of IPAR and the Training Center for Accountants and Auditors at the Department of Economics of the Moscow State University.   
  • She was a lecturer of the «Audit» course and the «Audit Practice» course at the Training Center for Accountants and Auditors at the Department of Economics of the Moscow State University, as well as at the Business Administration Center of  RF Government's Academy of National economy. She was a lecturer of the «Organization's Accounting Policy» course at the FBK Economic and Legal School (FBK-ELS).  
  • Participation in current and prior assignments as listed below (managing some of them).
 Client  Contract’s Name
Ministry of Finance of Russia Development of professional standards in public sector
Ministry of Finance of Russia Development of draft professional certification and attestation system in public sector
Analytical Center for the Government of Russia Assessment of budgetary consequence of federal laws adoption in the field of environment protection for the RF regional and local budgets as wall as for extra budgetary funds' budgets.
Eurasian Economic Union, Analytical Center for the Government of Russia Development of the finance system for activities of Union's bodies within the scope stated by the Union's Agreement
Ministry of Education and Science of Russia Research of the normative legal documentson regulating accounting process in government bodies within jurisdiction of the Ministry of Education and Science of the Russian Federation according to the requirements of the IPSAS
Ministry of Education and Science of Russia Study and development of guidelines in the field of application of general government sector operations’ classification in the course of use of federal subsidy in government bodies within jurisdiction of the Ministry
Ministry of Finance of Russia, IBRD Development of federal accounting and reporting standards in public sector on the basis of IPSAS
Ministry of Finance of Russia, IBRD Training in the areas of budgetary accounting and reporting
Ministry of Finance of Kaluga Region Improvement of legal and procedural framework of medium-term budget planning, based on management by objectives in the Kaluga Region (and other contracts)
Ministry of Finance of Russia, IBRD Development of budget audit methodology at the regional and local levels of budget system, and evaluation methodology of compliance of the Russian Federation subject and municipality policy with standard recommendations for public finance restructuring
Ministry of Finance of Russia, IBRD Development of methodology on application of general government sector operations’ classification
Ministry of Finance of Russia, IBRD Development of methodical base of state and municipal financial control system
Ministry of Finance of Russia, Russian Federal Treasury Design and Application of the Automated System for the Federal Treasury of the Russian Federation
Ministry of Finance of Russia, IBRD Budgetary Accounting, Reporting and Audit
Ministry of Finance of Russia, the European Comission Reform of Auditing in Russia
Foundation “Reformugol”, IBRD Special Audit of the Subsidy Management System of the Russian Coal Sector. Special Audit of Internal Control Systems of State Support Recipients in the Coal Sector
The State Government of Russia, Federal Center for Project Finance Consulting Services for legal and fincnce issues of IBRD projects realization
The State Government of Russia Reporting of natural monopolies according to IFRS
PUBLICATIONS
  1. Sinitsina, J.L. Methodical recommendations on accounting of expenses on communications services. Guidance manual. Moscow, 2016. – Reviewer.
  2. Massarygina, V.F. Methodical recommendations on accounting of expenses of railway services. Guidance manual. Moscow, 2015. – Reviewer.
  3. Malikova, I.P., Popova, E.B. Accounting related to management of apartment houses. Parts I, II, III. Guidelines. Moscow, 2013. – Reviewer.
  4. Sinitsina, J.L., Schelkunova, V.K. Detailed explanation on application of Accounting Regulations (AR 8/2010) approved by the RF Minfin order of December 13, 2010 No.167n. Moscow, 2011. – Reviewer.
  5. Semenikhin, V.V., Dubovenko, L.A., Lozhnikov, I.N. Methodical recommendations on accounting of some activities of trade organization. Guidance manual. Moscow, 2010.
  6. Semenov, M.N., Chistyakova, M.V., Shlychkova, O.A. Methodical recommendations on accounting of leasing. Guidance manual. Moscow, 2009. – Reviewer.
  7. Development of Accounting, Reporting and Audit in Public Sector. Moscow, 2005. – Co-Author.
  8. Dubovenko, L., Tabalina, S. "The Audit Methodology for the Internal Control Systems of State Subsidy Recipients", Public Fund Digest, Vol. II, No. 2, Washington, 2002. 
  9. Customs Basics: Manual. Edited by Draganov, V.P. Moscow, 1998. – Co-Author
  10. A large number of articles in periodicals: Financial and Accounting Consultancy, New Issues of the RF Accounting and Reporting, Accounting, USSR' Finances, scientific papers of the Financial Research Institute of the RF Ministry of Finance (Ministry of Finance of the USSR before 1991).