Organization and methods of financial control of budgetary institutions

The article considers the main types of financial control, functions of control over the activities of budget organizations, as well as the procedures necessary for monitoring financial activities. Methods of departmental and internal financial control were studied. Methods of departmental financial control include field inspections, audits, documentary checks, and monitoring. The method of internal financial control includes preliminary, current and subsequent control. It is noted that financial control over the activities of budgetary institutions is assigned to the founders of these institutions. At the same time, an important criterion is to control the reliability, completeness and accuracy of financial statements.