Keyword: «financial control»

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.

This article analyzes the regulatory framework for financial control in the Russian Federation. The key laws and regulations governing this area, as well as their interconnection and impact on the effectiveness of financial control, are considered. An overview of the existing problems is given and proposals are put forward to improve the regulatory framework in this area.