Transformation of the Organizational and Functional Model of State and Municipal Financial Control

The article is devoted to the current organizational and functional model of state and municipal financial control. The author analyzes the powers of external and internal state and municipal financial control bodies and concludes that they are similar. He also summarizes the results of the analysis of the execution of budgetary powers by state and municipal financial control bodies, which are executive bodies of the subjects of the Russian Federation or local administrations, for the period from 2018 to 2023, conducted annually by the Federal Treasury. This allows to identify systemic problems that require improvement of the organizational and functional model of state and municipal financial control. The article contains proposals for the transformation of the existing control model.