Control of the Financial Activities of the Public Administration as a Subject of Financial Law: Theoretical and Legal Aspects

Introduction. This study is devoted to the topical and significant for a modern legal state problem of control over the financial activities of public administration, considered as a specific subject of financial law. It is substantiated that in the conditions of the need to ensure effective, legal and targeted management of public finances, effective control over the bodies accumulating, distributing and using state and municipal monetary funds acquires key importance for financial stability, social well-being and accountability of the authorities to society. The scientific problem lies in the contradiction between the multiplicity of control subjects and the persistence of systemic shortcomings in the management of state and municipal resources. The aim of the study is to develop scientifically based proposals for improving legal control mechanisms. The objectives include: clarifying the financial and legal status of public administration; analyzing existing and prospective types of control; identifying key problems of legal regulation and law enforcement; formulating specific legislative innovations. Methodology and materials. The study is based on a systemic approach. The formal legal method was used to analyze the norms of the Budget Code of the Russian Federation and other acts. The comparative legal method was used to study foreign experience and international standards of financial control (in particular, INTOSAI standards and practices of OECD countries). The legal modeling method allowed us to develop proposals for improving legislation, including the concept of a framework federal law. Results and discussion. The study identified key systemic problems: fragmentation of legal regulation, duplication of functions of control bodies, prevalence of formal “control of legality” to the detriment of performance audit. The need to shift the emphasis from subsequent control to preventive models using digital technologies is substantiated. A classification of control types is proposed, including promising forms (participatory-digital, predictive). Conclusions. It is concluded that the existing control system does not require extensive expansion, but rather qualitative transformation. Specific proposals for improving legislation are formulated, including: introducing into the Budget Code of the Russian Federation a provision on mandatory performance audits for key state programs and national projects; developing and adopting a framework Federal Law “On the Fundamentals of Public Financial Control in the Russian Federation” to unify concepts, principles and coordination mechanisms. It is emphasized that the proposed measures will optimize the use of resources of control bodies and increase the practical impact of their activities.