Subject. This article discusses the possibility of using the control function of finance in the public administration sector in the Russian Federation. Objectives. The article aims to substantiate the concept of using the control function of finance to solve the main problems of financial support of the activities of budgetary (autonomous) institutions of the public administration sector. Methods. For the study, we used analysis and synthesis, generalization, abstraction, as well as modeling, induction, and deduction. Results. The article argues that the application of the control function of finance in the public administration sector will force the subjects of financial management to formulate the financial results of the activities of budgetary (autonomous) institutions in the Russian Federation in order to carry out operational control over the achievement of the set goals in the current mode. To implement the control function of finance in the public administration sector, the article proposes a mechanism for financial planning of the activities of institutions and a mechanism for State lending of financial support for their activities. Conclusions and Relevance. The results of the study will help adjust the goals of the third stage of budget reform. The public treasurers acquire an instrument of operational financial control over the results of the activities of subordinate budgetary (autonomous) institutions, and institutions acquire the opportunity to shift the focus of their activities from the issues of financial support to ensuring the quality of their activities.
Keywords: finance, control function, budget system, public finance, budgetary institutions
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