Received 11.01.2019, Revised 30.04.2019, Accepted 26.06.2019
The economic essence of control in the public sector is determined. The methodology and technique for conducting control over the implementation of budget estimates of a budget institution are highlighted. The necessity of control of budgetary allocations, as well as performance of the expenditure part of the budget from the point of view of the targeted use of budgetary resources and saving of state resources, is disclosed. The state and results of control in the state sector of economy are researched
control; estimate of incomes and expenditures; non-targeted expenses; budget allocations; cash expenses; actual expenditures; labor costs