Legal form of financial support of public procurement

Abstract

The conducted research focuses on the key problem of public procurement - securing public interest through efficient spending of budget funds. In developing the theory and practice of financial support for public procurement, the article considers a contract concluded following the results of public procurement as a legal form of financial support for public procurement. The analysis of the norms of the Budget Code of the Russian Federation in terms of the expenditure obligation, together with the key features of the contract, made it possible to formulate the author's concept of a "budget contract", which substantiates the priority of the norms of financial law in order to ensure public interest, which is reflected in a number of peremptory norms, such as, for example, immunity budget, etc. The introduction of personal financial responsibility of the customer's officials, the action, the inaction of which, confirmed by a court decision that has entered into force, will not only ensure public interest, but also spend budget funds most efficiently.