Topical organizational-legal issues of the use of control means in order to improve the efficiency of financial assurance of transport system development of Russia

The article contains brief results of scientific study of legal issues of control organization in the implementation of procurement in order to improve the efficiency of financial assurance for the development of the transport system of the Russian Federation. The object of the study was the organizational and legal issues of the Federal budget expenditures in the implementation of the program-target method of financial assurance of transport development in accordance with the indicators of the State program of the Russian Federation “The transport system development” in the digital economy environment. The subject of the research is the legal relations arising in connection with the process of implementation of the control potential of control- ling, audit and monitoring of procurements in the process of making budgetary commitments at the expenses of the Federal budget and according to the indicators of the State program of the Russian Federation “The transport system development”. The purpose of this article was to popularize and inform the scientific community about the results of the analysis of con- tradictions and conflicts of the Russian budget legislation and the legislation on contract system in the implementation of public procurements. In the article there is substantiated about the inference about inefficiency of certain control forms, the use of which is a prerequisite for violations of the budget legislation and the legislation on the contract system in the field of procurements and this one entails deformation of the system of preventing inappropriate and inefficient expenditures of the Federal budget in the implementation of the program-target method of financial assurance of transport development. Some measures to optimize control, audit and monitoring are proposed; the proposals for amendments to the legislation, the implementation of which will improve the effectiveness of legal regulation of relations under study, are stated in the paper.