Causes and conditions of inefficient use of budgetary resources

The article deals with improving the efficiency of the use of budgetary funds in the context of the transformation of the budget system and increasing the level of spending on the implementation of goals and objectives by budget recipients. The purpose of the article is to identify the main causes and conditions of inefficient use of budgetary funds in order to formalize the signs of major violations. Taking into account the scientific analysis of the audit results of the Accounts Chamber of the Russian Federation, the analysis of the existing arbitration practice, conclusions are drawn about the implementation by budget recipients of the principle of efficiency, the nature of effective or inefficient use of budget funds. The signs and conditions of inefficient use of budgetary funds are highlighted. The article is of a theoretical and applied nature and is aimed at further studying the issues of improving the efficiency of the use of budget funds by budget recipients within the limits of budget obligations brought to them.