Problems of implementation of control functions in the organs of power
The article is devoted to the analysis of the system of financial control over the expenditure of budgetary funds and the role of the executive authorities in it. Despite major changes in the last years of the state financial control system in the Russian Federation, the implementation of the control powers of all levels of government causes great problems. On the one hand, they are faced with the task of improving the efficiency and rationality of using budget funds, on the other - several different control powers at once, partially duplicating each other, having common goals, objects and objects, additional costs for maintaining control units for each power. All this dramatically reduces the quality of control functions and does not allow to achieve the goals. To address this issue, it is proposed to create an alternative model of control over the expenditure of budgetary funds in government bodies, devoid of these shortcomings.