Abstract:

This article is devoted to the study of the history of formation and development of regional and local authorities of financial control in Russia. The formation of the first financial control body in Russia was recorded in the middle of the XVII century, and the establishment of the regional bodies were on record much later. It has been stated in the paper that the main problem of the local financial control bodies was the obedience of counting control bodies to provincial authorities the main function of which was the control of aforementioned bodies. The major purpose ofcounting control bodies, which was to monitor the movement of state funds due process of law, was not solved properly enough during that time period. This fact shows the weakness and low efficiency of financial control in the Russian Empire in the first one third of the XIX century. It is also concluded that the regional financial control in Russia started to form at the beginning of the XIX century and existed until the reforms byV.A. Tatarinov of 60’s of XIX century, when a unified national system of financial control of the Russian Empire was creating. One cannot speak of the existence of regional financial control in the context of the Soviet period, since all territorial control bodies were a part of a unified system of controlexcludingpeople’s control, but it also cannot be regarded as a regional financial control. A regional system of financial control in Russia began to emerge again only in the mid 90’s of XX century.