Subject The Treasury of Russia is the key component of the unified system of the State financial control. Considering the importance of the tasks solved by this organization in the system of economic security of the country, it provides the implementation of the State budgetary policy. The improvement and development of the theory-based mechanism of State Treasury control procedures implementation determine the relevance of the study. Objectives The aim of the study is to clarify the "State Treasury control" concept, the definition of its structural elements and dominant characteristics, forms and methods of preventive control procedures. The objectives of the research are the theoretical underpinning of the "State Treasury control" concept and its structure in accordance with the specifics of the economic category, and the development of conceptual framework of its implementation. Methods In the study, I used scientific methods of collection and processing of economic information, monitoring practices and comparative analysis of the results. Results On the basis of theoretical analysis, generalization and systematization of materials related to the investigation, I have clarified the conceptual apparatus and the structure of the State Treasury control. The paper identifies the dominant attributes of the State Treasury control, and offers methodological, organizational and technical bases of this type of control and mechanisms of its implementation. Practical Application The proposed methodology enables to improve the implementation mechanism of preventive control procedures in the course of budget execution of the budgetary system of the Russian Federation. Conclusions and Relevance The State Treasury control as an economic category is a form of State financial control carried out by a special executive authority in accordance with its legislative powers to control the execution of budgets of the State budgetary system, the legitimate, intended and effective expenditure of funds in the public sector of economy. This control is considered as a holistic unity of its methodological, organizational and technical elements. The implementation of the proposed control mechanism will make it a valid tool in increasing the efficiency of budgetary resources in public finance management.
Keywords: State Treasury control, structure, mechanism, process, subjects, objects, fiscal control
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