State financial control is carried out regularly by specialized authorities. In Russia, there is no provision for a single body endowed with all powers. The most important area of control is the implementation of the main objectives of fiscal policy. This function is assigned to the presidential bodies, which organize the observance of the norms established by the budget and tax laws.
State financial control is based on the constitutional rights and duties of citizens. The state administration apparatus is developing a set of various measures that lead to the achievement of the main strategic goals. Compliance with all norms and standards is reflected in cost indicators, so you can compare data from different periods and track the dynamics.
State financial control is a system, all components of which are in close connection and interaction. If in our country all local bodies are accountable to the created committees or federal services, then, for example, in France, each body depends on ministers, each of which ultimately takes care of the purposeful spending of budget funds and, of course, the full formation of the budget for different levels.
Conventionally, specific types of state financial control in France can be reflected:
1. The control carried out by the Cabinet of Ministers is strictly in accordance with the approved powers.
2. Post-control period. It is carried out by the Accounts Chamber for the achievement of planned targets.
3. Interdepartmental control.
Modern regulation in the Russian Federation is carried out through the work of various departments operating within individual constituent entities of the federation or throughout the country as a whole. There are about 66 such bodies in total. However, the subjects of the federation successfully use the right to form additional bodies that carry out local control. The only drawback of such an organization of state regulation is their excessive independence, because the activities of subordinate services are not regulated and coordinated.
The state financial control of Russia can be divided into the following types: government, presidential, parliamentary, audit and prosecutor. So, the presidential form is headed by the head of state, who concurrently guarantees the implementation of constitutional norms, ensuring the legal basis of citizens and responsibility for non-compliance with duties. In addition, a decree “On the Main Control Directorate of the President of the Russian Federation” was issued, disclosing the main functions and tasks that public financial control bodies should fulfill.
Parliamentary control is carried out through the Accounts Chamber. This body is aimed at checking the feasible budget execution and its compliance with pre-established data. Specialists study the planned indicators and the real state of affairs, on the basis of which they conclude how rationally and competently the treasury funds are spent on the ground and on a national scale. If during the audit significant errors or distortions were found, then the representatives of the Accounts Chamber are entitled to demand some changes to the process of budget formation or distribution. To do this, they give specific departments recommendations that are binding.
Ultimately, such a large number of bodies involved in control in a particular area significantly limits their ability to influence violators. In this regard, specific measures should be taken to accelerate the regulatory process and coordinate the order by the authorities.