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The purpose of research was to assess trends and problems in the formation and development of state control over the targeted and rational use of budgetary funds in Russia. To achieve this goal, the Russian Federation normative legal acts from 1993 to 2017 were studied, as well as practitioners' and theorists' expert assessments directly involved in the process of state financial external control mechanisms formation. During the study, the authors identified the following trends in the external state financial con...