Legal regulation of budget control as a type of management activity in the budget

Abstract

The article deals with the problems of legal regulation of budget control in the budget process. The activity of state institutions aimed at establishing the legality of the activities of participants of budget regulation is analyzed. The problem of ambiguity of application of budget control is revealed and its principles are considered. The possibility to establish how efficiently, rationally, economically and legally the budget funds were used, whether all the reserves were used to fill the revenue side of the budgets is analyzed. Meanwhile, despite the fact of misuse of budget funds, the state can reimburse the losses caused to it. At the same time, budget control can prevent violations of budget discipline, irrational and inappropriate use of budget funds. The solution of this problem is entrusted to the Accounting Chamber, the State Treasury, the bodies of the Ministry of Finance. The author substantiates the interpretation of the term "budgetary control" as a term that establishes the legal status of subjects of financial control and defines its system in many legislative and subordinate legal acts.
 It is summarized that budget control as a type of managerial activity of the budget process can be characterized as the activity of authorized entities regulated by the norms of budget law to carry out operations of comparing the indicators of budgetary and legal reality with the established norms of budget law, identifying and eliminating deviations in order to bring the indicators of budgetary activity in line with the established norms of budget law.
 Sustainability, the realization of goals and the effectiveness of state expenditures depend on the effectiveness of budgetary control measures as a special type of regulation of budgetary legal relations.
 The task of this article is the analysis of legal regulation budget control as a type of management activity in the budget process and the study of legal problems in the field of budget control to systematize proposals for improving the current legislation in this area.