Budget expenditures on financial support of state (municipal) institutions as an object of financial control

State (municipal) institutions occupy a significant place not only in the financial system of the state, but also in society as a whole, as they are created mainly in socially important areas. Due to the fact that budget expenditures on financial support of state (municipal) institutions occupy a large share in the total structure of expenditures due to the large number of state (municipal) institutions at all levels of the budgetary system, it is often state (municipal) institutions that become the objects of financial control. The article considers the peculiarities of financial support of state (municipal) institutions in the context of types. The article analyzes the implementation of powers of the chief administrator of budgetary funds on control, including the study of the main aspects of the regulation of constituent control and departmental control in the field of procurement. The author raises the issue of identifying the concepts of “constituent control” and “departmental” control in the theory of financial control, describes modern trends in the development of control over budget expenditures for financial support of state (municipal) institutions.