Some Problems of Legal Regulation of Financial Control by Control and Accounting Bodies of Local Self-Government and Subjects of the Russian Federation in the Implementation of Procurement Activities
( Pp. 150-159)
More about authors
Zinaida A. Konovalova
Senior Lecturer
Komi Republican Academy of Public Service and Management
Syktyvkar, Russian Federation
Komi Republican Academy of Public Service and Management
Syktyvkar, Russian Federation
Abstract:
The sphere of financial control carried out by the control and accounting bodies of local self-government, the subjects of the Russian Federation, is regulated by several regulatory documents, in which there are a number of shortcomings, legal gaps, inconsistencies that require immediate solutions. Such documents should include regulatory documents on the expenditure of budget funds on the basis of Russian legislation in the field of procurement. The above is relevant, since the number of offenses in the financial sphere when spending budget funds is increasing, therefore it is necessary to pay due attention to financial control. The article also provides a comparative analysis of the principles of financial control of the Russian Federation and Azerbaijan, Moldova and other countries. The article defines the provisions indicating the need for changes in the legislation of the Russian Federation to facilitate financial control and improve the overall situation when spending budget funds for procurement.
How to Cite:
Zinaida A.K., (2022), SOME PROBLEMS OF LEGAL REGULATION OF FINANCIAL CONTROL BY CONTROL AND ACCOUNTING BODIES OF LOCAL SELF-GOVERNMENT AND SUBJECTS OF THE RUSSIAN FEDERATION IN THE IMPLEMENTATION OF PROCUREMENT ACTIVITIES. Economic Problems and Legal Practice, 3 => 150-159.
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Alimbekova A.S. Issues of financial control in the aspect of the emergence of new organizational and legal forms of a legal entity with the participation of state capital [text] // Financial law in the field of public and private finance: Materials of the international scientific and practical conference. /Edited by I.A. Tsindeliani. M.: RSUP, 2017. -p. 214.
Antroptseva I.O. Principles as fundamental principles of public financial control [text] // Gaps in Russian legislation, 2021, No. 3: pp. 229-234.
Baranova V.P. Features of modern contract systems in foreign countries [text] // Innovation and expertise. 2015. No.1 (4).
Bykov E.N. External municipal financial control [text] // Bulletin of the Law University of Cooperation. Legal Sciences, 2016, No.1 (23), pp. 100-103.
Vershilo T.A. On the question of the concept of «budget control» and the exercise of certain powers by the Accounting Chamber of the Russian Federation [text] // Financial law in the field of public and private finance: Materials of the international scientific and practical conference. /Edited by I.A. Tsindeliani. M.: RSUP, 2017.-p. 253.
Gracheva, E.Yu., Khorina L.Ya. Legal regulation of budget control in the Russian Federation: A course of lectures. -M. -2020. -176 p.
Zakharov, K.E. State financial control: approaches to efficiency assessment [Electronic resource] / K.E. Zakharov. Access mode: http://elibrary.ru/item.asp?id=13456700 (accessed 09.04.2022).
Kudryavtsev V.N. General theory of qualification of crimes //M., 2006. P. 67.
Kuzyakin Yu.P. Legal issues of the organization of municipal financial control [text] // Financial law. -2012. -No. 7. -pp. 4-7.
Ovsyannikov, L.N. The formation of state financial control [text] // Finance. -2018. -No. 6. -pp. 59-64.
Perov, V.I. Unresolved problems in the organization and activities of municipal control and accounting bodies and proposals for their solution [text] // Bulletin of the RUDN. -2014. -No. 4. -pp. 53-63.
Fedotova, G.V. State financial control in budget management [text] // Finance and credit. -2019. -№ 19 (499). -Pp. 42-47.
Keywords:
local self-government, subject of the Russian federation, control and accounting body, financial control, audit, procurement sphere, legislative activity.
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