Budgets of state extra-budgetary funds as an object of state financial control: features and results

In 2020, the Russian economy developed in the face of a unique economic crisis, which was caused by the pandemic and related quarantine measures, as well as a record drop in oil prices. A feature of the execution of budgets of extrabudgetary funds was the introduction of restrictions in the activities of enterprises and organizations caused by the spread of coronavirus infection COVID 19. This predetermined the corresponding changes in regulatory legal acts in terms of measures taken by the state to support certain categories of taxpayers and ensure the financial stability of medical organizations. The Accounts Chamber acts as the body exercising state financial control over the execution of the budgets of state extrabudgetary funds of the Russian Federation.