The absence of vertical authority in the area of state financial control: pro et contra

This article is devoted to the issue of the ongoing formation of the legal basis for state financial control in the Russian Federation, as well as the vertical of power in the field of state financial control. Currently, the legislation of the Russian Federation does not contain a closed list of subjects of state financial control, the powers of external and internal financial control bodies are not properly delineated. Of particular concern is the absence of a single methodological body playing a leading role in the formation of regulatory documents.