BUDGETARY CONTROL AS THE GUARANTOR OF PROVIDING THE BUDGETARY SAFETY OF THE ENTITY (MUNICIPAL FORMATION) OF THE RUSSIAN FEDERATION

It is impossible to achieve the budgetary safety of the entity of the Russian Federation (municipal formation) without implementation of effective budgetary control over the completeness of creation and timely revenue receipt by the budget of the entity (municipal formation), as well as over the legitimacy, efficiency and effectiveness of the use of budget funds and disposal of the state (municipal) property. The article has proposed for review the definition of the concept «budgetary control», has highlighted the serious problems existing in the sphere of organization of the budgetary control at the regional level. The author believes that the major factor promoting the increase of control over budgetary funds is a creation of the effective system of the regional (municipal) budgetary control that is based on the uniform principles and procedures of its implementation, and provides for distribution of supervisory powers of the authorities performing control.

financial and budgetary policy, regional (local) budget, budgetary process, budgetary safety, budgetary funds, financial control, budgetary control, effective budgetary control, control authorities, budgetary infringements