Legal regulation of state (municipal) financial control

Abstract

Objective: to research the novels of budget and administrative legislation in the sphere of state (municipal) financial control, which allows to increase the quality of state financial management. Methods: comparative-legal, logical and descriptive methods, as well as the method of systemic-structural analysis. Results: Comparative analysis is made of changes of budget legislation in the sphere of state and municipal financial control; the changes of administrative legislation concerning budget regulation are analyzed. Scientific novelty: Positive aspects of changes are revealed, which took place in 2013 and referred to the budget and administrative legislation concerning budget regulation state (municipal) financial control. Practical value: The research results can be used in law-making and law-enforcement practice, as well as for scientific research in the sphere of financial, budget and administrative law.

Keywords

• financial control
• budget control
• state (municipal) financial control
• bodies of state (municipal) financial control
• budget offence
• illegal use and misuse of budget funds