The concept of financial control of budgetary institutions and its role at the present stage

The article discusses the concept and role of financial control of budgetary institutions. A methodology for conducting financial control in a budgetary institution was presented. In connection with the growth of this need on the part of regulatory authorities, we can talk about the relevance of this article. It was determined that internal and external control of budgetary institutions is a necessity in order to prevent negative actions by the management of the institution and to ensure the reliability of accounting budgetary accounting, the expediency of spending funds for their intended purpose, and the correctness of reporting to the regulatory authorities.