Importance In connection with the budget process improvement, which implies the formation and execution of the Federal budget in a program format, the issues related to the State financial control modernization as part of the program-target management budget expenditure become especially important nowadays. Because of this, the article deals with the problems of legal and methodological base organization in an area of the State financial control over the Federal budget program expenditures. Objectives The article aims to study the possible directions of the State financial control modernization over the Federal budget spending on targeted programs implementation. The task is to develop specific measures on improving the legislative and regulatory acts in the study area in order to bring their provisions in line with the principles of responsible and effective management of public finances, as well as to develop a methodological base of the State financial control over the Federal budget spending on special-purpose programs implementation taking into account the need of unification of the rules of control. Methods While studying the issue, I used the methods of scientific knowledge such as an analysis, synthesis of theoretical and practical problems of the State financial control over program expenditures of the Federal budget, and methods of comparison and classification. Results Based on the goal according to the analysis of existing problems in the sphere of public financial control over program expenditures of the Federal budget, I made recommendations on the public financial control modernization, facilitating the quality of public financial management. Conclusions and Relevance The paper emphasizes the need to legislate the definition of the State financial control over the Federal budget spending on target programs implementation. The article clearly defines powers of the Accounts Chamber of the Russian Federation and the Federal Service for Financial and Budget Supervision in respect of control over program budget expenditures, mechanism of their interaction, and develops a standard for the State financial expenditure control over the Federal budget spending on target programs implementation, as well as determines the single classifier for violations of the State financial control authorities.
Keywords: State financial control, special-purpose program, Federal budget expenditures, accountability management, responsibility, violation, legislation
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