Development of methodological tools for treasury support of recipients of budget funds

In modern conditions, the application of economic sanctions by foreign countries on food products has led to the active development of agriculture, aimed at implementing the state food security program. The successful implementation of the program is facilitated by the comprehensive support of the agricultural sector by the state, which is expressed in the allocation of funds from the budgets of various levels, both to experienced large farms and to newly formed farms and peasant farms. Russian legislation provides for about twenty types of support for agrarians, who can receive them subject to certain conditions. The allocated budgetary funds are targeted and should be used for the purposes provided for by law, such as the development of livestock sub-sectors, fodder production, and the purchase of agricultural equipment. Funds allocated by the federal budget in the form of targeted subsidies, budget investments, grant receipts to agricultural organizations, individual entrepreneurs, peasant (farm) enterprises are subject to internal state (municipal) financial control (VG (M) FK) and treasury support. The article considers the procedure and functions of the Federal Treasury for the implementation of support for recipients of allocated subsidies, which is the authorized body for organizing the VG(M)FC system, as defined by Art. 265 of the Budget Code of the Russian Federation. The Budget Code regulates the list of powers of the treasury bodies in the implementation of the VG (M) FC, the main of which are: compliance with the requirements of the legislation on accounting and reporting by state (municipal) institutions, monitoring the implementation of legal regulations on cash payments from budgets of different levels to individuals, verification of compliance with obligations under contracts and agreements with payment at the expense of budgetary funds. Accompaniment by the Treasury of receiving budgetary funds from the federal budget in the form of subsidies, as well as co-financing the costs of grants from the budgets of the constituent entities of the Russian Federation, but at the expense of federal funds, is one of the innovative functions of these bodies, which requires the study of legal regulation, documentation, practical target use in the intended areas.