Abstract: The subject of the research is the law enforcement aspect of the activities of state bodies in the exercise of financial control. The object of the research is the public relations arising in connection with investigating financial control aimed at the prevention and suppression of offences in the field of finance, identifying and eliminating the causes and conditions of their Commission. The aim of this work is the analysis of the values of the state financial control for the prevention, detection and suppression of offences in financial and economic sphere and to ensure the financial security of Russia. When writing the article the author used the methods of generalization and induction, method of system analysis and functional method. The author defines the place of the state financial control in ensuring the economic security of the state. The author underlines that state control generally implements the law enforcement function of the state and financial control is one of its kind. State financial control, is a set of test activities that are aimed at prevention and suppression of offences, and identifying and eliminating causes and conditions facilitating of offences. Subject to the provisions about financial control implementing the law enforcement function, there are several features that define the essence of financial control which should be included in the concept.

Keywords: prevention, legality, cash fund, finance, economic security, law enforcement function, financial control, budget, suppression, offence

References:
St.
Finansovoe pravo: uchebnoe posobie / Starostenko V.K. i dr. M.: Moskovskaya akademiya MVD Rossii, 2001. S. 40

Abstract: The subject of the research is the legal regulation of the activities of the municipal control and audit bodies from the point of view of theory and practice. The transfer to program budgets at the local level requires a shift in the emphasis from control of municipal finances to the monitoring over the use of funds. The author suggests that Article 18 of the Federal law "On General Principles of the Organization and Functioning of the Control and Audit Bodies of the Russian Federation Constituents and Municipal Units" should be complemented with the provision defining the right of control and accounts bodies of municipal units to interact with the subjects of public control. The methodological basis of the research involves the general research dialectical method and resulting specific research method such as system-structural and technical legal methods. It is concluded that control over spending municipal funds should be as transparent as possible. The author also offers to create local web pages to publish both acts of acceptance of work performed and complete movement of funds. This would allow to use access to resources is a tool of control by the population of a particular municipal unit. 

Keywords: municipal unit, flow of funds, constituents of the Russian Federation, municipal units, municipal control and audit bodies, expenditure (spending) of municipal funds, program budget, municipal funds, public control, budgetary funds

References:
Katrenko V.S. Rabota organov vneshnego munitsipal'nogo finansovogo kontrolya po profilaktike neeffektivnogo ispol'zovaniya munitsipal'-nykh resursov i predotvrashcheniyu narusheniy byudzhetnogo zakonodatel'stva // Vestnik AKSOR. 2014. № 2 (30).
Sergeev L.I. Vneshniy gosudarstvennyy audit: problemy otsenki effektivnosti ispol'zovaniya obshchestvennykh resursov // Vestnik AKSOR. 2013. № 1 (23).
Gnezdova Yu.V. Byudzhetirovanie, orientirovannoe na rezul'tat – model' otsenki effektivnosti gosudarstvennogo sektora // Vestnik AKSOR. 2014. № 4 (32).
Sergeev L.I., Revyakin N.I. Strategicheskoe planirovanie i vneshniy gosudarstvennyy finansovyy kontrol' pri formirovanii i ispolnenii programmnogo byudzheta // Vestnik AKSOR. 2015. № 1 (33)

Abstract: The article describes the organization of financial control in educational organizations. The author elucidates such notions as economic guarantees and cost standards which are basic to provide the financial support to public and municipal educational services. Financial control in education system concentrates on the movement of cash flows in the process of formation, distribution, redistribution and use of state and municipal centralized and decentralized funds from education budgets. Financial control in the field of education is divided into two categories: intra and supradepartmental. The author considers the federal financial control bodies for educational organizations and analyzes the responsibilities and duties of the head of the educational institution during the internal (intradepartmental) financial control. As a final point, the author suggests different ways to improve the financial control including the issuance of special law or another legal act imposing a clear legal model of control activities in educational institutions.

Keywords: financial control, education, educational organization, economic guarantees, cost standards, intradepartmental financial control, supra-departmental financial control, Russian Audit Chamber, the Federal Treasury, RF Ministry of Finance.

References:
Yagovkina V.A. Finansovyy kontrol' za deyatel'nost'yu gosudarstvennykh i munitsipal'nykh uchrezhdeniy // Finansovoe pravo. 2012. № 2
Golubev A.V. Pravovoy status sub'ektov finansovo-byudzhetnogo kontrolya. M., 2011. S. 56-59.
Sergeeva A. Vnutrenniy finansovyy kontrol' v obrazovatel'nykh uchrezhdeniyakh // Byudzhetnye uchrezhdeniya obrazovaniya: bukhgalterskiy uchet i nalogooblozhenie, 2011, № 11.
Lagutin I.B. Finansovyy kontrol' kak kategoriya rossiyskogo finansovogo prava: novye podkhody k opredeleniyu // LEX RUSSICA (RUSSKIY ZAKON).-2009.-№3.-C. 593-604. URL: http://www.nbpublish.com/go_to_article.php?id=19020.
M. V. Mikhaylov Osnovnye napravleniya razvitiya rossiyskoy pravovoy politiki v sfere obrazovaniya // Pravo i politika.-2011.-№11.-C. 1808-1813. URL: http://www.nbpublish.com/go_to_article.php?id=16229.
M.V. Mikhaylov Ctrategiya vlasti v sfere obrazovaniya: politiko-pravovoy aspekt // Politika i obshchestvo.-2011.-№10.-C. 4-7. URL: http://www.nbpublish.com/go_to_article.php?id=1

Abstract: In field of customs, most disputes between customs authorities and subjects under their control relate to various aspects of customs taxation. The article summarizes and analyzes the precedents of financial and legal disputes contesting the decisions of customs authorities concerning the classification of transported goods and codes assigned to them under the Commodity Nomenclature of Foreign Trade; determination of the customs value of the goods and its correction; the order of enforcement of customs duties. It is stressed that there is a need for customs officers retraining and monitoring the judicial practice in such cases. The abundance of customs cases in the courts and their resolving in favor of private actors reveals the problems in the field of customs taxation. The author states that these problems must find their soonest solution as there are obvious ways to improve the situation: updating legal norms (elimination of collisions and gaps); increasing professionalism of customs officers; monitoring the judicial practice in such disputes; bringing to justice officials responsible for decisions that do not comply with the legislation on customs.

Keywords: financial and legal disputes, customs authorities, Commodity Nomenclature, foreign trade, customs and tariff policy, customs value, customs duties, customs taxation, enforcement, judicial bodies.

References:
Bakhrakh D.N., Kivalov S.V.Tamozhennoe pravo Rossii. Ekaterinburg, 1995.
Plan deyatel'nosti Federal'noy tamozhennoy sluzhby na period 2013-2018 godov. Opublikovano na ofitsial'nom sayte FTS Rossii24 marta 2014 g. //http://www.customs.ru/index.php?option=com_content&view=article&id=17788:-2013-2018-&catid=396:2013-07-01-11-02-08&Itemid=2410
Pokazateli deyatel'nosti FTS Rossii. Opublikovano na ofitsial'nom sayte FTS Rossii 9 aprelya 2013 g. // http://www.customs.ru/index.php?option=com_content&view=article&id=333:-2011-&catid=29:2011-01-24-14-49-58&Itemid=1830&Itemid=2025
Poryadok deklarirovaniya, kontrolya i korrektirovki tamozhennoy stoimosti tovarov, utv. resheniem Komissii Tamozhennogo soyuza ot 20 sentyabrya 2010 g. № 376 // Tamozhennyy vestnik. 2010. № 20-24.
Tamozhennyy kodeks Tamozhennogo soyuza (prilozhenie k Dogovoru o Tamozhennom kodekse Tamozhennogo soyuza, prinyatomu Resheniem Mezhgosudarstvennogo Soveta EvrAzES na urovne glav gosudarstv ot 27 noyabrya 2009 g. № 17, v red. Protokola

Abstract: This article explores the volume and content of government supervision over educational institutions. The author unveils the object of government supervision — it involves social relations in the fields of realization of the right to education, enforcing human rights and freedoms in education, forming conditions to ensure the realization of the right to education. Attention is drawn to the Federal Education and Science Monitoring Service, the supervision body of the government. Supervision in the field of education is performed via site inspections and desk audits, via analysis of causes for violations of Russian Law in the sphere of education, and via organizing and conducting monitoring work for the compliance with legislation of Russian Federation, and for applying pressure on the violators of education Law. The author examines the major points of scheduled and unscheduled inspections, and draws attention to the powers of officials who execute scheduled and unscheduled inspections by the order of the Federal Education and Science Monitoring Service. If violations are revealed during the course of the inspections, the Federal service decides on individual and general measures, including issuing mandatory orders with deadlines that educational institutions and public bodies must meet.

Keywords: government supervision, education, educational institution, right to education, monitoring body, site inspection, desk audit, scheduled inspection, unscheduled inspection, order

References:
Putilo N.V., Dmitriev Yu.A., Volkova N.S., Pulyaeva E.V., Eremina O.Yu., Zhukova T.V., Kirillovykh A.A., Pavlushkin A.V. Nauchno-prakticheskiy kommentariy k Federal'nomu zakonu ot 29 dekabrya 2012 goda № 273-FZ "Ob obrazovanii v Rossiyskoy Federatsii" (postateynyy). M., 2013.
Oganesyan K.G. Voprosy delegirovaniya gosudarstvennykh polnomochiy v sfere obrazovaniya organam mestnogo samoupravleniya // Administrativnoe i munitsipal'noe pravo.-2012.-№7.-C. 45-49. URL: http://www.nbpublish.com/go_to_article.php?id=20914.
Polotovskaya E. Yu. Aktual'nye voprosy obrazovatel'nykh uchrezhdeniy v svete reformirovaniya byudzhetnoy seti // Administrativnoe i munitsipal'noe pravo.-2011.-№9.-C. 20-23. URL: http://www.nbpublish.com/go_to_article.php?id=16172.
Gracheva E.Yu. Retsenziya na kollektivnuyu monografiyu «Pravovoy mekhanizm gosudarstvennogo kontrolya i nadzora: osobennosti otraslevogo regulirovaniya», pod obshey redaktsiey O.Yu. Bakaevoy (M.: Yurlitinform, 2013) // NB: Finansovoe pravo i upravlenie.-2013.-

Abstract: the article concerns the key directions of budget control development in the Russian Federation. The author evaluates the specific features of budget control formation via the excursus to the history of law. The author singles out the following stages of budget control formation: 1) XVII- to XIX centuries; 2) the verge of XIX — XX centuries; 3) the Soviet period; 4) post-Soviet period. The use of historical method allows to single out the key tendencies of formation, functioning and development of financial control. The author singles out two groups of propositions for the amendments to the norms of the Budget Code of the Russian Federation, which is elimination of “editorial” defects on one hand, and cardinal changes in some norms on the other hand. It is offered to provide for the fundamentals of the legal regulation of control and accounts bodies of the constituent subjects of the Russian Federation within the framework of the Budget Code of the Russian Federation. The author mentions various forms of budget control, then she comes to a conclusion that it is necessary to provide for them legislatively. Finally, the author proposes to pass the law on financial control, which would regulate the relations in this sphere.

Keywords: budget control, financial control, budget law, forms of budget control, history of financial control, Accounting Chamber, control and accounts bodies, goals of financial control, tax inspection, revision.

References:
Alenchikov D. I. Organizatsiya i tekhnika dokumental'noy revizii / D. I. Alenchikov. – M., 1954;
Alyshevskiy N. Ya. V pamyat' V. A. Tatarinova. O proshlom i nyneshnem ustroystve gosudarstvennogo kontrolya v Rossii / N. Ya. Alyshevskiy. – SPb., 1881;
Al'skiy A. O. Zadachi i metody finansovogo kontrolya / A. O. Al'skiy. – M., 1925;
Anan'ev I. Gosudarstvennyy kontrol' v tsarskoy Rossii / I. Anan'ev // Vestn. gos. kontrolya. – 1940. – № 1;
Besson E. Byudzhetnyy kontrol' vo Frantsii i zagranitsey : rus. per. / E. Besson. – 1901;
Bliokh I. S. Ustroystvo finansovogo upravleniya i kontrolya v Rossii v istoricheskom ikh razvitii / I. S. Bliokh. – SPb., 1881;
Bliokh I. S. Finansy Rossii KhIKh stoletiya. Istoriya. Statistika / I. S. Bliokh. – T. 1–4. – SPb., 1882;
Bor'yan B. A. Gosudarstvennyy kontrol' v Soyuze SSR i Zapadnoy Evrope / B. A. Bor'yan. – M., 1928;
Veytsman N. R. Sovetskiy khozyaystvennyy kontrol', ego soderzhanie i formy osushchestvleniya / N. R. Veytsman // Nauchnye zapiski

Abstract: the article concerns state control as a most important type of financial control. The author analyzes the principles of financial control implementation with due respect to international standards. The article includes analysis of the latest amendments to the Budget Code of the Russian Federation on the issues of legal regulation of state (municipal) financial control. It is established that state control is not a stage within a process. It is a necessary element of all of the budget process stages in the Russian Federation. The author points out that the Auditing Chamber of the Russian Federation becomes more important in the light of modern integration of the Russian Federation into the global economic community, its membership in the WTO, the EurAsEC, and the Customs Union. The external state financial control allows to evaluate the objective character of the information of implementation of budget provided by the executive branch of government. It also allows to forecast the macro-economic parameters of social and economic development of the state, and realistic character of budget project for the upcoming year, implementation of state projects and programs.

Keywords: budget, state spending, external control, state control, financial control, standards, principles, stages, budget process, budget funds.

References:
Andryushin S.A, Dadashev A. Z. Nauchnye osnovy organizatsii sistemy obshchegosudarstvennogo finansovogo kontrolya. 2005.
Voznesenskiy E.A., Finansovyy kontrol' v SSSR, M., Yuridicheskaya literatura, 1973.
Gracheva E. Yu., Khorina L. Ya. Gosudarstvennyy finansovyy kontrol'. Kurs lektsiy, M., Prospekt, 2005.
Kozlov Yu.M., Frolov E.S., Nauchnaya organizatsiya upravleniya i pravo-M.,1986. s.34
Meshalkina R. E. Teoreticheskie voprosy g7osudarstvennogo finansovogo kontrolya// zh. Finansy, 2003, № 12.
Palochkin E. E. Finansovyy kontrol' v Rossii – stremlenie k effektivnosti ili rezul'tativnosti// Zakon i pravo. 2007. № 3.
Sabitova N.M. K voprosu o reformirovanii byudzhetnogo protsessa v RF // Bukhgalterskiy uchet v byudzhetnykh i nekommercheskikh organizatsiyakh", 2006, N 6.
Finansovoe pravo. Uchebnik pod red. E.Yu. Grachevoy, G. P. Tolstopyatenko. M., Prospekt, 2003

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.

References:
Barykin E. A. Pravovoe obespechenie effektivnosti publichnykh raskhodov: kommentiruya Federal'nyy zakon «O Schetnoy palate Rossiyskoy Federatsii» / E. A. Barykin // Fin. pravo. – 2011. – № 3.;
Belobzhetskiy I. A. Finansovyy kontrol' i novyy khozyaystvennyy mekhanizm / I. A. Belobzhetskiy. – M. : Finansy i statistika, 1989;
Belyaev V. P. Kontrol'naya forma yuridicheskoy deyatel'nosti (obshcheteoreticheskiy aspekt) / V. P. Belyaev ; pod red. A. V. Mal'ko. – SPb. : Yurid. tsentr Press, 2006.;
Burtsev V. V. Organizatsiya sistemy gosudarstvennogo finansovogo kontrolya v Rossiyskoy Federatsii: teoriya i praktika / V. V. Burtsev. – M. : Dashkov i K, 2002.;
Vasil'eva M. V. Paradigma sistemy gosudarstvennogo i munitsipal'nogo finansovogo kontrolya v usloviyakh byudzhetirovaniya, orientirovannogo na rezul'tat / M. V. Vasil'eva // Fin. vestnik: finansy, nalogi, strakhovanie, bukh. uchet. – 2010. – № 9.;
Voznesenskiy E. A. Finansovyy kontrol' v SSSR / E. A. Voznesenskiy. – M. : Yurid.lit., 1973.;

Abstract: this article concerns the key influence vectors of the WTO law on the domestic legal system of the Russian Federation as a whole, and financial control system in particular. The author provides a substantiated conclusion on the changes in the object of financial law due to the formation of financial relations with a foreign element. The author analyzes the dynamics of the financial law method, which are due to advancement of the application of coordination and accommodation, being typical for international law. The author describes the system of financial control bodies, and financial control objects. He characterizes the system of financial control bodies, as prescribed by the WTO legal norms, as well as its correlation with the national system of subjects and objects of financial control. The author provides characteristics of the financial control methods used by international financial bodies. The article contains conclusions on the need to broaden the sphere of application of financial control standards, being developed by international organizations. The author also formulates the propositions for the amendments in the current Russian legislation on the procedures of financial control, taking into account the WTO requirements and standards.

Keywords: integration, modernization, the World Trade Organization, globalization, financial control standards, control subjects, financial control, analysis, subsidies, treaties.

References:
Gosudarstvennaya programma «Upravlenie gosudarstvennymi finansami». [Elektronnyy dokument] // URL: htpp:// www.minfin.ru/ru/ (Dostup osushchestvlen 12.09.2013 goda).
Rukavishnikova I.V. Globalizatsiya rossiyskoy ekonomiki kak faktor transformatsii finansovogo prava i finansovogo zakonodatel'stva / I.V. Rukavishnikova // Nauka i obrazovanie: khozyaystvo i ekonomika: predprinimatel'stv; pravo i upravlenie. 2012. №10(29).
Soglashenie po subsidiyam i kompensatsionnym meram // VTO. Urugvayskiy raund mezhdunarodnykh peregovorov. 15.04.1994. [Elektronnyy dokument] /URL: // htpp:// www.wto.ru/ru/content/ / (Dosup osushchestvlen 12.09.2013 goda)
Shumilov V.M. Fenomen prava VTO i zakonodatel'stvo Rossii / V.M. Shumilov // Sovremennyy yurist. 2013. №2(3) (Aprel'-Iyun')).
Yalbuganov A.A. Osnovy gosudarstvennogo i munitsipal'nogo finansovogo kontrolya v byudzhetnom zakonodatel'stve Rossiyskoy Federatsii / A.A. Yalbuganov // Reformy i pravo. 2012. №4

Abstract: When fighting organized crime, including terrorism, the main goal is to fight its internal and external financing. In this article the author points out the weakest links in the sphere of fighting terrorism financing, and he offers the possible solutions for the problem.

Keywords: jurisprudence, fighting terrorism financing, changes in legislation needed, defects of the Federal Service for Financial Monitoring, the Ministry of Internal Affairs, high level of latency of terrorism financing, lack of judicial and investigative practice, investigator polling, coordination defects, interaction defects, subjects of the operative investigation activities.

References:
Dolgova A.I. Kriminologiya. M. 2009. S. 266.
Mezhdunarodnaya konventsiya o bor'be s finansirovaniem terrorizma.(N'yu-York, 9 dekabrya 1999 goda

Abstract: This article contains analysis of some types of state and municipal securities issued in the USA in order to finance the budget deficit and certain economic and social programs. The USA has one of the strongest economies in the world, and it also holds a first place in the world on the amount of loans, which are not now beyond 16 USD Trillion. The most of the public debt in the USA is formed by securities issued by state and municipal bodies, municipal debts including debts of all government bodies except federal ones. The analysis of some types of financial instruments as issued by the federal government, the states, municipalities and non-governmental organizations is of special value within the context of analysis of the public credit institution, since in the USA issuing of securities by the government bodies or other empowered subjects is a dominating form of public loan. It is necessary to point out that the evaluation of key parameters and characteristic features of this type of financial instruments allows to hold a detailed study of public loans in the USA, and it may also serve as a basis for the further analysis of Russian theory and practice of use of state and municipal securities as a mechanism of loans by the government bodies of various levels.

Keywords: state securities, municipal securities, budget deficit, state debt, municipal debt, issue of securities, debenture bonds, promissory notes, guarantees, financial instrument.

References:
Baltina A.M. Finansovye sistemy zarubezhnykh stran: ucheb.posobie. M., 2007. – 238 s.
Gitman L.Dzh., Dzhonk M.D. Osnovy investirovaniya. M.: Delo, 1997. – 152 s.
Danilov Yu.A. Rynki gosudarstvennogo dolga. M. 2002. – 210 s.
Uil'yam F. Sharp. Investitsii. Infra – M. 1997.-403 s.
Fabotstsi F.Dzh. Upravlenie investitsiyami. M.: Infra-M.2000.-79 s.
Peter Tanous and Jeff Cox, Debt, deficits and the demise of the American economy, 2009. – 75 r.
Primer on Municipal Debt Adjustment. Chapter 9: The Last Resort for Financially Distressed Municipalities. James E.Spiotto. Chapman and Cutler LLP.2012. – 52 r.
U.S. Government Accountability office. Federal Debt Basics.
The 2012 Legatum prosperity index.
Ofitsial'nyy sayt tekushchego razmera gosudarstvennogo dolga SShA v rezhime real'nogo vremeni