LEGAL BASIS OF EXTERNAL FINANCIAL CONTROL IN THE PENZA REGION
The article describes the concept, purpose, mechanism of external financial control by the accounts chamber of the Penza region. Financial control is an important tool for ensuring the legality of actions of not only all participants in the budget process, but also of recipients of budgetary funds, as well as those associated with the budget or public non-budgetary funds through various taxes and payments. It allows solving problems of increasing efficiency, expediency, transparency of the use of financial resources of the state, as well as their targeted use. Financial control, divided into external and internal, involves a set of activities. The article reveals the purpose, subject, object and the main stages of the expert-analytical activities as an instrument of external financial control.