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Financial Law and Management
Reference:

Nogina, O.A. External and internal financial control of formation, distribution and use of budget funds of state non-budgetary funds

Abstract: this article concerns budget control over state non-budget funds. The author describes the category of the financial control system. She analyzes legal and economic sciences in order to single out various points of view on financial control. The author provides financial control classification, including budgetary, tax, foreign currency, banking, and customs control. From the point of subjective element, there are internal and external types of budget control. Much attention is paid to internal financial control over state non-budgetary funds. The author analyzes funds control over due payment of insurance fees, and she makes a conclusion that this type of control has all the necessary elements of legal control mechanism, and it may be recognized as a type of financial control, performed by state no-budgetary funds.

Keywords:

budget control, state non-budget funds, external control, internal control, financial control, legal control mechanisms, types of financial control, Pension Fund, Social Security Fund, Compulsory Health Insurance Fund.

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