Models of audit of efficiency of use of budgetary funds

The article discusses the main models of audit of the effectiveness of the use of budgetary funds. The concept and main tasks of control and audit work during the audit of the use of budgetary funds are considered. The objects (tasks) of income and expenditure control of budgetary institutions are analyzed. An integral part of the effective functioning of the Russian economy and its development is an effective system of control of state resources. The role of the state audit has significantly increased in conditions of limited budget financing and decentralization, because the state audit is designed to ensure economical, efficient and effective use of not only the state budget funds, but also the search for reserves to fill it.