Methodological Grounds of Control of Purchases of Goods, Works and Services Using Public Funds

The article identifies factors that influence effectiveness of state purchases. It identifies elements of the system of control of purchases of goods, works and services using public funds, which is based on symbiosis of components of financial control as a function of management and state purchases. It identifies subjects, objects and forms of control and principles of its organisation. The number of forms and methods of control of purchases using public funds is caused by the fact that the check of state purchases could be carried out both in the process of inspection, state financial audit, monitoring and individually. Control of purchases with the use of public funds should cover effectiveness of application of acquired items and their purposeful application and storage. The article identifies internal factors, which reflect availability of the crisis situation in the system of state purchases. In order to make internal control effective, it is necessary to adjust information links between internal and external subjects of control and counter-agents of the bidding procedure.