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The Conditions of modern economy require systems of financial control are undeniable matching its dynamic development. Primarily, these requirements apply to the organization of audit in budget organizations. The purpose of this writing is to reveal some aspects of the audit in the budgetary institutions through the review of the existing legal framework and regulations, to form an effective system of accounting and control.doaj:e191a57afad54fb7986d1402700bf171 fatcat:ggfxbp4yvbfohnfygere3a3nze