Private Medical Organizations as Objects of Internal State Financial Control

   The control and supervisory activities of the Federal Treasury are aimed at maintaining financial discipline in the expenditure of funds from the budgets of the budgetary system of the Russian Federation. The paper examines the concept of financial control and defines the range of objects subject to internal state financial control. Using the example of the results of the Federal Treasury’s supervisory work in the area of spending funds from mandatory medical insurance, as well as the related judicial practice, the author identifies problematic issues that arise when classifying recipients of budgetary funds as objects of internal state financial control. The paper also examines the arguments of the Federal Treasury and of the controlled entities regarding the legality of conducting inspections of private medical organizations. The paper emphasizes the necessity of maintaining a balance between private and public interests in the expenditure of mandatory medical insurance funds, along
with the importance of the Federal Treasury’s control measures in ensuring the protection of the social rights of citizens of the Russian Federation.

1. Arkhipova E. Yu. Balans chastnykh i publichnykh interesov pri pravovom regulirovanii // Aktualnye problemy gosudarstva i prava. — 2022. — T. 6. — № 2. — S. 132–139.

2. Kutafin O. E. Izbrannye trudy : v 7 t. T. 7: Rossiyskiy konstitutsionalizm : monografiya. — M.: Prospekt, 2011. — 544 s.

3. Poddubnaya M. N., Petrosyan A. M. Osobennosti finansovogo kontrolya meditsinskikh uchrezhdeniy // Mezhdunarodnyy zhurnal gumanitarnykh i estestvennykh nauk. — 2022. — № 67. — S. 107–110.