Technological support of control and supervision in the financial and budgetary sphere, in the context of the development of information systems and technologies of the Federal Treasury

Public Finance is a key element in the development of the state and its economy.. The effectiveness of the use of public finances, in turn, directly depends on the effectiveness of financial control. Control over the use of budget funds is an essential part of the process of financing any socially significant direction, and the final effectiveness of expenditures depends on the process of its implementation. In the Russian Federation, the most important financial control body is the Federal Treasury, which performs preliminary and current control over the implementation of operations with budget funds. Accordingly, the problem of improving the control activities of Federal Treasury bodies is extremely relevant, and its study is a necessary condition for improving the effectiveness of the use of budget funds. In addition, the urgency of the problem of improving the control activities of the Federal Treasury bodies is due to the need to assess the transformation of the model of internal financial control in Russia, which resulted in the transfer of control and supervision in the financial and budgetary sphere to the Treasury bodies.