Forms and types of financial control in the field of procurement of goods, works and services to meet state and municipal needs

Abstract

The article examines the features of financial control in the field of procurement of goods, works and services to meet state and municipal needs. The object of the study is the public relations that develop in connection with and regarding the implementation of financial control in the field of procurement. The subject of the study is the provisions of the current legislation on the contract system and financial legislation, in which the rules on the implementation of financial control in the field of procurement are enshrined. An additional subject of the study was materials from judicial practice and the results of published academic research. Within the framework of the article, based on theoretical concepts and general legislative provisions on financial control, on the one hand, and control in the field of procurement, on the other hand, the key types and forms of financial control directly in the field of procurement are identified. Based on the results of the study, conclusions are formulated that financial control in the field of procurement is characterized by organizational, functional and financial independence. At the same time, the system of financial control in the field of procurement includes: indirect and direct forms of financial control. In turn, direct financial control within the framework of the contract system includes two types: 1) current control - as part of the implementation of law enforcement functions for treasury services for the execution of budgets of the budget system of the Russian Federation; 2) subsequent control - within the framework of the system of internal state (municipal) financial control. The scientific novelty of the findings is determined by the author’s approach to systematization of key forms and types of financial control in the field of procurement.