Issues of legal support and organization of financial control in the sphere of budgetary legal relations

The article discusses the problematic and controversial issues of financial control implementation in the sphere of the budg- etary legal relations. Analyzing the definition of financial control, the article authors are substantiated the conclusion about their formally-logical incongruity and vulnerability, partly together with an understanding of financial control from the point of view of the systematic-activity approach as an activity of competent authorities and authorized subjects to verify the le- gality and effectiveness of actions in the field of building (formation), distribution and use of funds of monetary resources as regulated by norms of law. The analysis of the norms of the budgetary legislation leads article authors to a conclusion about the discrepancy between the legal definition of the object of state (municipal) financial control of established practice and the results of the taxonomic analysis allowing formulating the authors' definition of the object, entity and subject of finan- cial control. The research using methods of formal-dogmatic analysis of the norms of the budgetary legislation has allowed the article authors to formulate some remarks on the distinction and to clarify competence of authorities of internal state (municipal) and internal financial control. The directions of efficiency improvement of control activity are designated by the results of the analysis of the types, forms and methods of the state financial control implementation. Also the valid conclusion is drawn that the provisions of the budgetary legislation on financial control are sufficiently developed, a number of them is not quiet thorough and does not meet the needs of control activity or contradicts the theory of financial control. The lack of legal definitions needed to ensure a clear understanding of complex legal processes and phenomena entails the problem of law enforcement in the process control-supervisory activity of the competent authorities. Legalization of formulated proposals in the text of the paper can partly contribute the elimination of the revealed contradictions and gaps in the budgetary legislation.