DEVELOPMENT AND IMPROVEMENT OF MUNICIPAL FINANCIAL CONTROL IN THE RUSSIAN FEDERATION
The leading direction, which forms the basis of the economic development of the modern financial policy of Russia, is the activity to increase the efficiency and effectiveness of budget expenditures. Municipal financial control acts as a necessary element of the integral organization of universal financial control, carried out within the state, helps in achieving a more effective implementation of public financial policy, the implementation of fundamental principles, such as legality, expediency and efficiency in spending local budget funds. The insufficient development of the regulatory and methodological framework of municipal financial control determines the relevance of the issue raised in this study. The problems of the system of internal municipal financial control in Russia are uncertainty, the lack of a clear distinction between internal and external control, duplication of functions, the lack of a single regulation, limited resources and opportunities for internal financial control in municipalities. Financial control is necessary to ensure the effective, rational and legitimate formation, distribution and use of financial resources held by the federal government, as well as regional and local authorities. In order to strengthen the interaction of internal and external municipal financial control bodies, it is necessary to develop and implement software for the prompt exchange of data between interested parties and the accumulation of information on the activities of control objects. In order to regulate and organize financial control in municipalities, it is necessary to adopt a regulatory document regulating the activities of the bodies authorized to conduct control measures at the municipal level.