The article deals with topical issues related to the transfer of control powers in the financial and budgetary sphere to theoffice of the Federal Treasury of the Russian Federation. The authors analyzed the methods and tools regulating the procedure ofcontrol measures in the implementation of internal state control. Based on the study of statistical data and the nature of the functionsof the territorial bodies of the Federal Treasury of the Russian Federation, conclusions were made about the low level of financialdiscipline of the objects of control. This explains the need to improve the methods of inspections, the introduction of new tools and theorientation of the control measures to prevent violations. The authors identified the main contradictions arising in the implementation ofthe state financial control and submitted amendments that were made to the regulatory legislation of the Russian Federation to resolvethe existing problems that do not allow to implement fully the state control in the financial and budgetary sphere.
MORGUN TATYANA N.
Smolensk Branch of the Russian Presidential Academy of National Economy and Public Administration
