THE ROLE OF FINANCIAL CONTROL IN THE BUDGETING PROCESS OF A BUDGET INSTITUTION

Turishcheva Tatyana Borisovna

In the process of the study the issues related to the verification of budgeting of a budgetary institution are disclosed. The theoretical foundations of financial control are separately emphasized. The main subject areas of financial control, which should be focused on, checking the correctness of budgeting, are also outlined. Sources of information in the implementation of control are outlined. Recommendations on rational distribution of control efforts depending on priority of articles are formulated.

Keywords:estimate, control, budgetary institution, fund.