The principle of responsibility for the performance of state and municipal needs as the goal of the monitoring and audit of procurement

Introduction: monitoring and auditing has become a novel contract system in the sphere of public procurement, established by the Federal law of 05.04.2013 No. 44-FZ “On contract system in procurement of goods, works, services for state and municipal needs”. Methods: in order to improve the efficiency of the practical application of legal norms regulating the control over the implementation of state and municipal procurement, in addition to implementing financial and administrative controls, special attention should be paid to monitoring and audit in the field, as a final result, for financial support of public procurement is possible only if the legitimate and efficient use of funds of the respective budgets. Results: this article focuses on the issues of monitoring and auditing in the implementation of state and municipal purchases, as well as issues of responsibility of the actors of the contract system on the results of these events. Conclusions: the results of the conducted research it is established that in the Russian Federation for state and municipal needs spent a significant amount of public financial resources. The practice of application of the contract system has revealed certain weaknesses in the implementation of state (municipal) procurement in connection with this legislation established two new institutions - monitoring and auditing, aimed at checking the efficiency of use of public funds spent through this system.