Analysis of the methodological foundations of state financial control in the context of a pandemic

The article presents studies of methodological aspects of state financial control carried out in dynamically changing conditions under the influence of the coronavirus pandemic. The role of state financial control in such conditions is very relevant, because through the processes of optimization of control and supervisory activities, the authorities receive feedback that allows them to evaluate the effectiveness of management decisions made and ensure compliance with regulations in the field of budget regulation. The issues of managing the activities of control and supervisory authorities have been widely studied by Russian economists in recent years, but research is losing its relevance due to certain circumstances - the coronavirus pandemic. The article defines various aspects of the implementation of the activities of controlled entities of state financial control in the field of pandemic; highlights the need to develop a regulatory framework in the field of state financial control; the relevance of digitalization of state financial control is substantiated, taking into account the trends noted in the period preceding the pandemic