Abstract: This research is devoted to the issues of financial control over the work of state budgetary institutions and municipal budgetary institutions carried out by their founders (Russian Federation, subjects of the Federation, and municipal formations). The authors examine the instruments used by the branches of government and local self-governance, fulfilling the functions and authority of the founder of the budgetary institutions. Analysis is conducted on the positive and negative practice, particularly one pertaining to financial control over the execution of state function through reporting (on the example of the introduced order of delivery/acceptance of work, executed by the institution within the framework of state commission), as well as control in the sphere of procurement and peculiarities of labor agreement signed by the founder and head of the budgetary institution. Due to absence of unified approaches towards the character and depth of financial control by the authorized branches, this area demonstrates broad pluralism, and thus the result of the work of organization.

Abstract: This research is devoted to the issues of financial control over the work of state budgetary institutions and municipal budgetary institutions carried out by their founders (Russian Federation, subjects of the Federation, and municipal formations). The authors examine the instruments used by the branches of government and local self-governance, fulfilling the functions and authority of the founder of the budgetary institutions. Analysis is conducted on the positive and negative practice, particularly one pertaining to financial control over the execution of state function through reporting (on the example of the introduced order of delivery/acceptance of work, executed by the institution within the framework of state commission), as well as control in the sphere of procurement and peculiarities of labor agreement signed by the founder and head of the budgetary institution. Due to absence of unified approaches towards the character and depth of financial control by the authorized branches, this area demonstrates broad pluralism, and thus the result of the work of organization.