Legal Regulation of Transactions’ Authorization

Federal Law No. 199-FZ of July 26, 2019 introduced numerous changes to the Budget Code of the Russian Federation in order to improve budget control. The presented study is devoted to one of legislative amendments, namely: reforming the legal regulation of the procedure authorizing transactions. At the beginning of the paper, the author examines the features inherent in transactions’ authorization under the previous edition of the Budget Code of the Russian Federation. In particular, special attention is paid to comparing the types of authorization and establishing a correlation between the named category and types of budget control. Further, the paper analyzes the initial draft law and the final draft law determining the corresponding changes. As a result, it was established that at present the RF Budget Code does not contain any legal consolidation of the methods of preliminary control. In conclusion, two ways of solving this problem are proposed. Given that authorization has retained the distinctive features of control activities, the return of the norms defining authorization as a method of control to the RF BC is considered as a priority option.

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