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Legal Regulation of Budget Control in the Federal Cities of the Russian Federation (A Case Study of the City of Sevastopol)

https://doi.org/10.17803/1994-1471.2019.104.7.043-048

Abstract

The author considers budget control as the most important type of state financial control. The article analyzes approaches to understanding budget control, discusses the sources of legal regulation of budget control in the federal cities of the Russian Federation, types and methods of exercising budget control in federal cities (on the example of the city of Sevastopol). The author comes to the conclusion that normative legal acts of constituent entities f the Russian Federation — the federal cities of the RF — determine the issues of budgetary control in different ways. In some cases regional budget legislation in federal cities contradicts the federal laws, in connection with which it is necessary to bring normative legal acts of constituent entities of the Russian Federation into line with the federal legislation. However, the lack of a uniform normative legal act regulating the procedure for budgetary control at the federal level leads to gaps and inaccuracies in the mechanism of legal regulation of control-budgetary relations at the level of the constituent entities of the Russian Federation.

About the Author

A. V. Petruchak
Kutafin Moscow State Law University (MSAL)
Russian Federation

Postgraduate Student of the Department of Financial Law 

125993, Russia, Moscow, ul. Sadovaya-Kudrinskaya, d. 9



References

1. Boltinova O. V., Petrova I. V. Byudzhetnyj kontrol’. — M., 2018. — 160 s.

2. Gracheva E. Yu., Horina L. Ya. Gosudarstvennyj finansovyj kontrol’ : kurs lekcij. — M., 2005. — 269 s.

3. Kucherov I. I. Byudzhetnoe pravo Rossii : kurs lekcij. — M., 2002. — 317 s.


Review

For citations:


Petruchak A.V. Legal Regulation of Budget Control in the Federal Cities of the Russian Federation (A Case Study of the City of Sevastopol). Actual Problems of Russian Law. 2019;(7):43-48. (In Russ.) https://doi.org/10.17803/1994-1471.2019.104.7.043-048

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ISSN 1994-1471 (Print)
ISSN 2782-1862 (Online)