Prosecutor’s Supervision in the Field of Budget Legislation

The article examines the theoretical and legal foundations of prosecutorial supervision in the field of budget legislation. The prosecutor’s offices are considered as special subjects of State activity, whose function is to ensure the rule of law in various areas of legal relations. The study defines the criteria for distinguishing between prosecutorial supervision and state control. A dual understanding of state financial control is substantiated, depending on the scope and content of its subject. The understanding of public prosecutor’s supervision in the budgetary sphere as a special state activity that is not included in the system of state financial control is substantiated. As a result of the analysis, specific features characterizing the prosecutor’s supervision of compliance with budget legislation have been identified. The problems of legal regulation of prosecutorial supervision in the budgetary sphere are analyzed, which consist in the absence of clear legislative criteria for distinguishing the competence of the prosecutor’s office and subjects of state financial control, as well as in the absence of organizational and methodological provisions concerning such a specific area of supervision as the budgetary process.