PROBLEMS OF FINANCIAL CONTROL IN THE PUBLIC PROCUREMENT SYSTEM
This article examines the problems of financial control in the public procurement system. The purpose of the article is to summarize the practical and theoretical approaches to the use of fiscal instruments in conducting tender procedures for public funds, the analysis of identified violations, methods and ways to improve the prevention of violations, the advantages of fiscal policy that can be carried out for this purpose. Currently, scientific discussions focus on the following main issues: whether financial control is effective in public procurement, especially in the context of the COVID-19 pandemic; what role does the legislative framework play in public procurement; what is the role of foreign experience and whether it is appropriate to use it, etc. In the Russian scientific literature, this problem has not become an object for fundamental research yet, which determines the relevance of this study. In the study, the author reveals the problems affecting the efficiency of financial control in public procurement, and organizational nature of the bodies carried out by financial control. The signs of the effectiveness of financial control in the public procurement system are identified and a number of measures are proposed to improve their effectiveness.