Problems of formation and execution of budget system

He article considers the problem of forming and executing budget estimates as an important part of financial control over the spending of budget funds. An important aspect is the identification of misuse of budget funds. At the same time, the execution of budget estimates should be under special control by supervisory and regulatory authorities. The article analyzed the main ways to solve such a problem, including by tightening the responsibility of officials for deviations from the implementation of budget estimates in the presence of facts confirming the misuse of budget funds.