Regional Budgetary Control in the Federative Republic of Brazil: Organizational and Legal Support

This article provides a comprehensive study of the mechanisms, structure, and legal framework for regional budgetary control in the Federative Republic of Brazil. Given Brazil's complex federal system, characterized by the distribution of powers between the federal center, states, and municipalities, effective control over the use of budgetary funds is of strategic importance for ensuring financial stability and transparency in public administration. This paper provides a detailed analysis of the organizational model of budgetary control and examines the powers and functions of regional financial control bodies. Particular attention is paid to the legal framework for this activity, analyzing the hierarchy of legal acts governing budgetary control at the regional level. The author examines the legal status of regional audit chambers (Tribunal de Contas do Estado) as key institutions ensuring executive accountability. The article examines legal regulation mechanisms that allow for the adaptation of audit and control methods to the specifics of regional governance. The research's novelty lies in its systematization of approaches to understanding regional budgetary control in Brazilian legal doctrine and the identification of the relationship between the organizational structure of control bodies and the effectiveness of budgetary discipline in the federal subjects. The research findings can be used by specialists in financial law and public administration, as well as by researchers studying comparative law and international experience in ensuring public financial transparency.