Financial control in budgetary organizations: optimization issues

The article explores the concept of "financial control," its types, spheres of impact, goals. Peculiarities of financial control in budgetary organizations have been analyzed, difficulties and prospects of optimization have been revealed. The range of goals and objectives necessary to optimize financial control at the level of the budget organization is outlined. A process approach for organization and regulation of financial control in a budget organization is proposed. The advantages of this approach in financial control were analyses.