Against the backdrop of high-profile corruption scandals involving embezzlement of public finance, permanent growth of inappropriate and inefficient use of funds of the budget system of the Russian Federation identified by the Audit Chamber of the Russian Federation and the Federal Service for Fiscal and Budgetary Supervision, the problem of organization of internal State budgetary control by the executive authorities, in particular, by the main distributors of public funds of the budget system of the Russian Federation, assumes increased importance. The article considers the issues arising in the course of the State financial control in the public sector, which is organized by the executive authorities of the Russian Federation. The article mainly aims to draw attention of those, who define and implement the State budgetary policy in the country, to the situation in the system of the State budget control from the non-traditional perspective, since the traditional approach actually has brought the problem of control over the use of budgetary funds to deadlock. A comparison with foreign experience has shown that from a formal standpoint, the supervisory authorities created under the Government of the Russian Federation are sufficient to implement effective and efficient State financial control in the budget sector. Therefore, the author proposes to seek for causes of the problem, first of all, in the shortcomings of the budgetary process arrangement and, in particular, in the area of budget planning. The research emphasizes that approaches to the arrangement of budgetary control, which are based on focusing attention on the State bodies that are directly involved in supervision activities, are ineffective. The author emphasizes the necessity to shift the responsibility for the State financial control to public authorities, which should establish rules for the use of budgetary funds and, most significantly, to ensure that these rules form an institution of user interested in obtaining the information on the State financial control in the public sector.
Keywords: State financial control, executive branch, Federal treasury, chief controller, budgetary funds, user
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