Distributive type of database in the treasury system of budgets implementation as an instrument of state control
Innovations in the sphere of state financial control require the search for new instruments of its support in the electronic system of the Federal Treasury. The paper presents the analysis of the specifics of the scope of national audit, a systematic approach to the current centralized type of the treasury database and a comparative-logical method for advanced distribution mechanisms. They are the basis of the study. As a result, the author discloses long-term directions of development of the information infrastructure for management and supervision of budget flows, which do not contradict the current policy of the treasury department. The implementation of the proposed mechanisms will have an impact not only on the revision and operator functions, but also on the process of all cash servicing of budgets.