Certain Aspects of Digitalization of State and Municipal Finance Control

State and municipal finance control act as one of the key mechanisms that provide revealing finance infringements in using budget resources, elaborating suggestions aimed at their banning in the future and in case of necessity restoring budget funds used inefficiently. In order to raise effectiveness and efficiency of state and municipal finance control it is advisable to use opportunities of digital tools. At the same time insufficiency of finance resources canseriously hinder the process of control work digitalization. It envisages the necessity of elaborating innovation approaches, which can in conditions of finance shortage, provide digitalization of the activities of bodies of state and municipal finance control.