Abstract: This article carries out the conceptual analysis of development trends in control and oversight activity of the supreme audit institutions (supreme financial control bodies), which contributes to achieving the goals of sustainable development until 2030. The research leans on fundamental analysis of the principles of the Moscow Declaration endorsed by INTOSAI. The subject of this research is the financial-legal aspects of transformation of the status of control and audit bodies that exercise external financial control aimed at maintaining sustainable economic development of the society through implementation of principles of audit of budget funds. The article employs the method of dialectical scientific knowledge, which is based on the set of private and general scientific method, including formal-logical that interprets the norms and principles contained in the international declarations of the supreme audit institutions. The authors offer the classification of principles depending on the key vectors in the development of state audit (control) and contained explicitly in the vectors of development. Conflicts of principles established in the Mexican and Moscow INTOSAI Declarations are determined. The scientific novelty lies in substantiation of formation of the new special legal status of the supreme financial control bodies that not only verify legitimacy, effectiveness, and feasibility of budget expenditures, but are an external and independent strategic assistant to the government and executive authorities as well.  The authors conclude on the institutional change in the status of supreme financial control bodies.

Abstract: The subject of this research is the conceptual and financial-legal aspects of project management aimed at implementation of national projects. The goal consists in comparison of the sources of public legal regulation, analysis of the legal mechanism of implementation of national projects, and formulation of recommendations for its improvement. Analysis is conducted on the formation and realization of project management in the Russian Federation, which functional purpose consists in improving efficiency of the national projects. The relevance lies in the establishment of public legal grounds for implementation of national projects. The theoretical framework contains scientific works of scholars and practitioners in the field of law and economics dealing with the project management in public sector. As a result of the conducted analysis on national and international legislation with regards to project management, the author reveals the essential characteristics of project in the area project management, describes the process of implementation of national projects, and outlines the problematic aspects from the perspective of administrative and financial law. The novelty lies in substantiation of the need for improving legal regulation of project management in the Russian Federation. It is noted that legislation in the area of project management is fragmentary, and the law regulates only isolated elements of project management. Practical importance of this work consists in determination of the role of subjects of national project management and state financial bodies, as well in formulation of recommendations on practical application of norms with regards to implementation of national projects.