Казначейское сопровождение как новый инструмент финансового контроля в условиях цифровизации экономики
Authors: Glazunova I.V. , Sheptunov D.S. 
Published: October 2024

Introduction. The subject of this study is the legal norms contained in legislation, other legal acts, as well as materials of law enforcement practice regulating the process of treasury provision of budgetary funds. This article also analyzes the experience of legal regulation of the mechanism of treasury provision of budgetary funds, examines the gaps in budget legislation directly related to the topic under consideration. The purpose of this article is to consider the problems and prospects of the development of the Institute of the Federal Treasury in the Russian Federation. The reason for this study was multiple scientific discussions, which caused an ambiguous reaction from the legal community of Russia. The gaps in the budget legislation directly related to the topic under consideration are considered. Methodology. Within the framework of this article, general scientific methods were applied in the framework of comparative, logical and statistical research and analysis of law enforcement and judicial practice in the field of treasury support of budget funds. Results. Within the framework of this study, a number of issues related to the chosen topic were considered. First of all, it is necessary to understand how the legal regulation of treasury support of budgetary funds is carried out. The form of legal regulation of treasury support differed from other forms and instruments of control - the norms on treasury support were established annually by the federal law on the federal budget and acts of the Government of the Russian Federation, the Ministry of Finance of the Russian Federation and the Federal Treasury adopted in pursuance of this federal law. Secondly, it is worth noting how the procedure for treasury support of budget funds is built. The mechanism of treasury support provides for operations on personal accounts opened in the Federal Treasury with funds received from the relevant budget in the form of subsidies and budget investments, as well as funds directed to the execution of government contracts, contracts, the source of financing of which is the budget of the budgetary system of the Russian Federation. Thirdly, it is necessary to understand what prospects the institute of treasury support of budgetary funds has. Trends in the development of the institute of treasury support show that quantitative parameters will grow, including due to the use of "extended" treasury support and due to the spread of technological solutions to the level of subjects of the Russian Federation and municipalities. Conclusions. It is impossible not to say that treasury support is a new institution of budget law, considered as a comprehensive budgetary and legal instrument of publicadministration, which is used at the stage of budget execution for expenditures to exercise financial control over the implementation of government contracts, contracts, agreements by individuals and legal entities, individual entrepreneurs who are not participants in the budget process. In addition, treasury support is a tool with sufficient elasticity and relative "versatility". At its core, it allows you to strengthen control over the targeted and effective use of budget funds, ensure transparency and openness of procurement procedures and execution of state contracts; reduce unscrupulous suppliers in the chain of co-executors while ensuring proper execution of the state contract; increase financial discipline of the parties to the contract. It is also worth noting that treasury support minimizes some of the risks inherent in the use process. This institution should be considered as a system element in a larger mechanism of budget monitoring.