Azisbek Beksyltanov

Budgetary institutions are important subjects in any system of management and in any model of state structure. They are called upon to meet a number of socially significant needs. An obligatory condition for classifying an organization as a budgetary one is budget financing (full or partial) by estimate and book keeping according to the budget plan of accounts.

The article deals with the system of supervisory control for the purpose of reasonably assessing the effectiveness of institutions and organizations activities, checking the legality and expediency of financial transactions, identifying reserves to improve the use of resources and increasing the revenues of the state budget.