State financial control as an element of state audit: essence and forms. Experience in the field of financial control in the Astrakhan region

Annotation

The article presents an overview of existing forms and experiences of state financial control. The authors reveal the importance of the state financial control as the final stage of planning and management of the federal budget and the budgets of state extra-budgetary funds of the Russian Federation. The statistics use efficiency, timeliness, appropriateness of execution of revenue and expenditure of the budget of the Astrakhan region.

Keywords

• государственный аудит
• государственный финансовый контроль
• сфера финансового контроля
• реализация результатов контрольных мероприятий
• исполнение бюджетной росписи
• State audit
• the state financial control
• the scope of financial control
• the implementation of the results of control measures
• the performance budget list
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