SPECIFICS OF THE LEGAL MECHANISM FOR FINANCIAL CONTROL OVER THE SECURITY AND DEFENSE SECTOR

Abstract

The relevance of the article lies in the fact that high-quality and effective implementation of financial control over the activities of the security and defense sector is actually impossible without a properly constructed legal mechanism for implementing the relevant activity. The latter, as it is seen, is a normatively regulated system of interconnected and interacting elements, the functioning of which is aimed at ensuring the legality, targeted nature, efficiency and effectiveness of the distribution and use of financial and material resources by the entities of the security and defense sector. Such an understanding of the category under study does not exhaust its content, since the functioning of the relevant legal mechanism is directly related to a specific sphere of public relations. The special nature of the tasks performed by the entities of the security and defense sector, the specifics of their legal status and resource provision, as well as the special conditions for implementing control activities naturally affect the content, structure and procedure for the functioning of such a mechanism. Based on an analysis of scholarly views and current legislation, the article argues that the legal mechanism for financial control over the security and defense sector is a complex functional structure; its operation ensures the transformation of regulatory provisions regarding financial control into the actual verification activities of authorized entities. The specific features of this legal mechanism are identified and characterized. It is concluded that the legal mechanism for exercising financial control over the activities of the security and defense sector is a complex functional structure, the work of which ensures the transformation of regulatory requirements in the field of financial control into actual, verification activities of authorized entities. The main features of the relevant mechanism are the following: firstly, it is directly integrated into the state policy in the field of national security and defense and acts as one of the means of ensuring its proper implementation; secondly, financial control is inherently procedural in nature, since its implementation occurs through a normatively defined sequence of legally significant actions, operations and measures; thirdly, the legal mechanism of financial control is inherently planned, which is manifested in the inclusion of relevant activities in the system of long-term, medium-term and short-term planning for the development of the security and defense sector, as well as the management of its resources; Fourth, the implementation of financial control is based on a specific combination of the principles of transparency and a regime of limited access to certain information, which is due to the existence of secret budget expenditures; Fifth, the mechanism is characterized by a special internal structure that encompasses legal, organizational, institutional and other interrelated elements.