Legal regulation of liability for failure to fulfill a state or municipal task of an institution

The article, based on the results of the research conducted by the author, identifies the basic requirements for the formation of state and municipal tasks of state (municipal) institutions, and also analyzes the regulations that consolidate them and influence the assessment by budget control authorities of compliance with the procedure for the formation and execution of state and municipal tasks. The features of the legal regulation of the formation of the task and the requirements for it are analyzed, related to the level of public legal education — the founder and the sectoral characteristics of the activities of the institution itself. It is stated that the values of performance indicators and acceptable deviations from their achievement are not always the same for similar or analogous services in different industries, which should be taken into account when determining whether a violation has occurred. The author examines the legal basis for holding people accountable for violations related to the formation and execution of an assignment, including its financing from the budget. Based on an analysis of legal norms and judicial practice, some features of the approaches of control bodies and courts to assessing such violations are highlighted.