The article devoted the problem of fiscal responsibility. The author defines the place of fiscal responsibility in financial law, its relationship with the financial responsibility and legal liability. Revealed the difference of liability for violations of budget legislation, which can be installed criminal, administrative and civil law, and fiscal responsibility, which is special and has the character of security measures aimed at implementation of the budget.
Тhe article is devoted to research of features of organization and legal regulation of the system of a regional financial control in the Russian Federation. The purpose of this article is to systematize all legal and the other information about a regional financial control (including a municipal financial control), to define its place in the system of a state financial control.
There is opened in detail the system of state and local financial control of budget process at local level. Such questions as objective, functions, principles and tasks of given control are covered. The notion of budget control is reviewed. And also forms and methods of budget control realized by representative and execution state and local bodies are examined. The author pays especial attention on the stage of composition and approval the account of local budget execution.