Problems of legal confirmation of evidence of a control activity in the government sector

Abstract

The topicality of the research consists in the necessity to enhance the state’s control function aimed at the improvement of effectiveness of the internal and the external financial control for the purpose of prevention and extinction of misappropriation of state funds. One of the key tasks in this direction is the improvement of effectiveness of control activities in the finance sector.  Evidentiary material is the fundamental category of law. However, whilst the problem of evidence has been thoroughly studied within law-enforcement legal process, it has been considered only superficially within control legal process, and hasn’t been scientifically studied yet.  The authors use the system method; the structural-functional method, which helps to detect the essence of the key elements of the evidentiary process; the components of sociological methodology basically aimed at the development of substantiation of the assessment of the modern state of legal regulation of control activities and confirmation of evidence. The purpose of the research is to consider the evidence used during control activities by the officials of the Accounts Chamber and the Federal Treasury with the aim to analyze the equality of the material definitions formulating them and the real procedural forms.  The research object is social relations emerging during control activities of the internal and the external financial control involving the Federal Treasury and the Accounts Chamber. The research subject is legal provisions regulating the process of gathering and confirmation of evidence during control activities by the officials of the Federal Treasury and the Accounts Chamber. The practical importance of the research consists in the formulation of suggestions for the improvement of legal provisions regulating the control process in the financial sector.