Financial Control in the Implementation of Procurement Activities
( Pp. 98-105)

The article considers the importance of financial control in the expenditure of budgetary funds, including in the implementation of procurement activities. The article also discusses legal problems related to terminology and concepts specified in the financial legislation of the Russian Federation, in particular, Article six of the Budget Code of the Russian Federation, which regulates the definition of the concepts of subjects - recipients of budget funds, is analyzed. Further, an analysis is carried out of how this article correlates with other norms of budget legislation, as well as with legislation regulating procurement activities and financial control. In addition, a systematic approach was applied to the analysis of financial control during the implementation of procurement activities. As a result of analytical actions, legal problems have been identified that adversely affect the implementation of procurement activities. The ways of solving the identified legal problems in the implementation of procurement activities are proposed. In particular, it should be supplemented with norms containing the procedure for conducting financial control. At the end of the article, the conclusions reached during the study are indicated.

Zinaida A.K., (2022), FINANCIAL CONTROL IN THE IMPLEMENTATION OF PROCUREMENT ACTIVITIES. Gaps in Russian Legislation, 6 => 98-105.

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financial control, system, budget, funds, expenditure, procurement sphere, procurement activity, legality.