In the given article the author conducts analysis of the main functions of state control bodies in the field of making state purchases. The author comes to the conclusion that financial control is an important means of providing legitimacy in the field of financial-economic activity. The main purpose of this control is to prevent mismanagement and wastefulness, to reveal the facts of power abuse and larceny of inventory holdings and budgetary funds. The author’s main conclusions are the suggestions for the bodies of state power supervising the field of state purchases to apply methods of preliminary inspection and follow-up control of purchases’ expedience as well as to legally establish such a requirement for state purchases as expedience. It means that the recipient of budgetary funds for making state purchases should be guided exclusively by production necessity during planning and preparation of purchase documentation. The purchased goods, work and services should answer the purposes of their purchase and not be luxuries, or the means of satisfying personal interests of officials.
state purchases, state financial control, expedience of purchase
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