At the present time, the scientific community of the Russian Federation actively pursues polemic whether the country needs the supreme body of the State financial control, and if it is the case, then which of the existing bodies of the State financial control is better for this purpose. The paper proposes a change in approach and considers the problem from the point of view of society, which itself should decide not only what State body will exercise control, but also what branch of the government will represent its interests and to implement information emanating from the supreme supervisory body. This approach is based on consideration of the foreign experience in the formation and organization of the supreme control offices in the most developed countries.
Keywords: State financial control, authorities, Lima Declaration
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