Subject / topic. Financial control of government (municipal) institutions translated into new funding arrangements associated with the Russian Government's budget reform, recently acquired even greater urgency. Goals / Objectives. To verify the budget estimates of state (municipal) state-owned institution is to establish the rule of law and the rational use of budgetary funds allocated to the financing of a particular institution. Task analysis of the execution of the budget estimates is to evaluate the effectiveness, efficiency and productivity of using dedicated institution of material, labor and financial resources, the identification of the deviation of actual expenditures from the budget allocations, as well as a quantitative assessment of the impact of the factors causing these deviations. Methodology. In the real work the developed, theoretically proved and approved in practice of control and auditing work, methodical methods of verification of the budget estimate of state establishment on the basis of the unified procedures of control with use of new standard and legal base are considered; the algorithm of check and results of practical examination on the analysis of execution of budget estimates of real state establishments are presented. Results. Proposed methodological tools makes it easy to control and practice to significantly increase its productivity. Discussion / application. Can be used in the financial and control countable bodies at the federal, regional and municipal levels. Conclusions / significance. It is concluded that the shortage of financial resources, the proposed methodological tool for monitoring the budget estimates in practice allows interested users to get high-quality and reliable results using state-owned institutions target budget.
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