Legislative regulation of organization and activities of control and auditing bodies of subjects of the Russian Federation

The purpose of the research. The purpose of the article is to formulate proposals for improving the legislative regulation of the organization and activities of control and accounting bodies of the subjects of the Russian Federation. The article deals with the problematic issues related to the quality of personnel support for financial control bodies; planning the activities of control and accounting bodies of the subjects of the Russian Federation; elimination of contradictions contained in the legislation regulating individual powers and organization of activities of the control and accounting bodies of the subjects of the Russian Federation. Conclusions. As a result of the research, the author comes to the conclusion that there is a need for systematic legal regulation of the issue related to the receipt of «professional education» and «additional professional education» by employees of control and accounting bodies, as well as the need to develop and adopt unified standards for assessing the professional qualities of heads of financial control bodies. The author draws attention to the problems that arise in the implementation of legislative regulations that contain legal and technical errors and uncertainties in their understanding and interpretation. The author sees the need to further improve the legal norms of Federal legislation regulating the procedure for planning the activities of external financial control bodies by expanding the range of subjects of budget legal relations who are entitled to participate in this process.

budget, Audit Chamber, budget control, control and auditing bodies of the subject of the Russian Federation, education, planning